摘要：会计内部控制制度作为现代企业财务管理制度里的一个重要构成部分，而且据实践证实,企业会计内部控制制度是企业各个部门管理的根本,是企业健康和可持续发展的担保,是企业走向成功不可缺少的因素之一。本文从会计内部控制和社会监督的概念着手，结合国有企业实例对我国企业会计内部控制和社会监督的现状进行了分析，从而揭示出在企业会计内部控制中存在的问题着管理人员对内部控制认识不足、岗位设置缺少牵制性、缺少有效的控制活动和管理人才等诸多方面的问题，并对此提出了提高企业领导的管理素质、提高风险意识、完善内部控制环境、建立健全内部控制制度、加强对公司员工的综合素质等相应的解决对策，希望能对企业提供有效的参考。48941

毕业论文关键词：内部控制；社会监督；风险评估；岗位分离制

internal control of accounting and supervision

Abstract：Accounting internal control system in modern financial management system of enterprises as an important component, and practice confirms that enterprise's accounting internal control system is the fundamental business management of all sectors, is the guarantee of health and sustainable development, is one of the factors essential to the success of the enterprise. From the internal control and supervision of the concept, the relationship between the two and both construction starts understanding recognizes the importance of accounting internal controls and supervision. Through the enterprise's accounting internal control in China and social supervision of investigations, found a lot of enterprises ' internal control awareness, the system is not perfect, the Executive power and a lack of effective monitoring mechanisms and low overall quality of accounting personnel. To recognize the many accounting problems existing in the internal control in the enterprise: management of internal control deficiencies, jobs lack containment, lack of effective control and management talent. Finally, the corresponding improvement of enterprise internal accounting control and social supervision of: improving the quality of enterprise management under the leadership of, risk awareness, and improve the internal control environment, establish and perfect internal control system the requirements of comprehensive quality, strengthening on the staff.

Key Words：Internal controls; Community supervision; Risk assessment; Job separation

目 录

序言1

一、会计内部控制和社会监督概述 2

  （一）会计内部控制和社会监督的概念 2

  （二）会计内部控制和社会监督的关系 2

  （三）会计内部控制制度的构建 3

二、我国企业会计内部控制和社会监督现状5

  （一）内部会计控制意识淡薄 5

  （二）内部会计控制制度不健全 5

 （三）内部会计控制制度执行不力 5

  （四）内部会计控制缺乏有效的监督机制 5

  （五）会计人员整体素质偏低 6

  （六）国有企业典型内部控制失效案例分析 6

  1、三九集团的财务危机6

  2、华源集团的信用危机7

三、我国企业会计内部控制和社会监督中存在的问题8

   （一）管理人员对内部控制认识不足8

   （二）企业机构设置简单，岗位设置缺乏牵制性8

   （三）缺乏有效的控制和监督活动8

   （四）缺乏管理人才8

四、完善企业会计内部控制和社会监督的对策10

  （一）提高企业领导的管理素质10

  （二）进行全面的风险评估，提高风险意识10