摘要
黨的十四屆三中全會(huì)正式提出建立“產(chǎn)權(quán)清晰、權(quán)責(zé)明確、政企分開、管理科學(xué)”
的現(xiàn)代企業(yè)制度是國企改革的方向，以此為指針，我國的產(chǎn)權(quán)制度改革全面鋪開。經(jīng)
過近幾年的企業(yè)改制，大多改制后的企業(yè)都能規(guī)范運(yùn)作，基本上形成了“自主經(jīng)營、
自負(fù)盈虧、自我發(fā)展、自我約束”的法人實(shí)體的市場主體，但畢竟建立現(xiàn)代企業(yè)制度
是一項(xiàng)復(fù)雜系統(tǒng)的工程，改制后的企業(yè)在內(nèi)部機(jī)制轉(zhuǎn)換，尤其是管理水平提高方面，
仍存在不少問題.本文正是從國企改制的大背景切入，就國企改制組建的從事制造業(yè)
的中型公司制民企這一類型的企業(yè)的內(nèi)部會(huì)計(jì)控制建設(shè)談一點(diǎn)自己的看法。
基于不同的企業(yè)內(nèi)部會(huì)計(jì)控制必然有一些共通的地方，所以，雖然本文著眼點(diǎn)在
于具有國企改制背景、中型、制造業(yè)、民營、公司制企業(yè)等幾類特征的企業(yè)，但是仍
就內(nèi)部會(huì)計(jì)控制基本的內(nèi)容作一概述。
任何事物都有一個(gè)產(chǎn)生發(fā)展的過程，內(nèi)部控制制度也不例外。國外內(nèi)部控制的產(chǎn)
生與發(fā)展經(jīng)歷了內(nèi)部牽制、內(nèi)部控制制度、內(nèi)部控制結(jié)構(gòu)、內(nèi)部控制整體框架等幾個(gè)
階段;在我國，新《會(huì)計(jì)法》的實(shí)施及《內(nèi)部會(huì)計(jì)控制規(guī)范》的發(fā)布可以看作是我國
重視并加強(qiáng)企業(yè)內(nèi)部控制建設(shè)的里程碑。
本文將企業(yè)的主要會(huì)計(jì)控制分為組織機(jī)構(gòu)設(shè)置環(huán)節(jié)、購進(jìn)環(huán)節(jié)、生產(chǎn)環(huán)節(jié)、銷售
環(huán)節(jié)、籌資與投資環(huán)節(jié)、利潤分配環(huán)節(jié)等幾個(gè)大的環(huán)節(jié)，這幾個(gè)環(huán)節(jié)的內(nèi)部會(huì)計(jì)控制
就構(gòu)成了內(nèi)部會(huì)計(jì)控制的核心內(nèi)容。
需要說明的是，資金是企業(yè)的血液，而現(xiàn)在正處于一個(gè)“現(xiàn)金為王”的時(shí)代，所
以貨幣資金的控制必須貫穿于內(nèi)部會(huì)計(jì)控制的各個(gè)環(huán)節(jié)，以確保貨幣資金的安全和有
效。
當(dāng)然要想使內(nèi)部會(huì)計(jì)控制體系發(fā)揮作用，我們還要建立一套完善的測評(píng)體系;我
們要充分重視人尤其是單位負(fù)責(zé)人在內(nèi)控建設(shè)中的作用;正確認(rèn)識(shí)內(nèi)控系統(tǒng)的環(huán)境構(gòu)
成，正確處理內(nèi)控與公司治理的關(guān)系以及與職業(yè)道德建設(shè)的關(guān)系等等。企業(yè)有了良好
的運(yùn)行機(jī)制，有了優(yōu)良的發(fā)展環(huán)境，有了健全的內(nèi)控制度，也就有了生存、發(fā)展和獲
利的基礎(chǔ)。同時(shí)，企業(yè)良好的發(fā)展?fàn)顟B(tài)，又會(huì)反過來促使企業(yè)進(jìn)一步完善自身的內(nèi)部
會(huì)計(jì)控制制度建設(shè)。
關(guān)鍵詞:改制中型民企內(nèi)部會(huì)計(jì)控制
引言···········································································……，’’……1
第一章企業(yè)內(nèi)部會(huì)計(jì)控制制度簡述··········································……3
夸1.1內(nèi)部會(huì)計(jì)控制的目標(biāo)與原則·············································……3
互1.1.1內(nèi)部會(huì)計(jì)控制的目標(biāo)······················································……3
夸1.1.2內(nèi)部會(huì)計(jì)控制的原則······················································……3
芬1.2內(nèi)部會(huì)計(jì)控制的設(shè)計(jì)原則與方法·······································……3
91.2.1內(nèi)部會(huì)計(jì)控制的設(shè)計(jì)原則················································……3
91.2.2內(nèi)部會(huì)計(jì)控制的主要方法················································……4
婦.3內(nèi)部控制的基本結(jié)構(gòu)··············································........……5
薈1.4企業(yè)內(nèi)部會(huì)計(jì)控制的產(chǎn)生與發(fā)展·······································……6
夸1.4.1國外內(nèi)控制度的產(chǎn)生與發(fā)展·············································……
互1.4.2我國內(nèi)部會(huì)計(jì)控制的發(fā)展歷程··········································……10
第二章中型民企內(nèi)部會(huì)計(jì)控制問題產(chǎn)生的背景························……12
芍2.1國企改制的總體性要求···················································……12
芍2.1.1指導(dǎo)思想和目標(biāo)····························································……12
互2.1.2基本原則·····································································……12
芍2.1.3改革的范圍和主要形式···················································……13
互2二2改制組建的中型民企所面臨的內(nèi)部會(huì)計(jì)控制建設(shè)問題···············……14
第三章中型民企內(nèi)部會(huì)計(jì)控制制度建設(shè)的核心內(nèi)容·····················……18
互3.1會(huì)計(jì)制度設(shè)計(jì)環(huán)節(jié)的內(nèi)部會(huì)計(jì)控制···················……”············……18
互3.1.1會(huì)計(jì)組織機(jī)構(gòu)的設(shè)立···············……:··································一18
圣3.1.2會(huì)計(jì)核算體系的設(shè)計(jì)······················································……27
93.2購進(jìn)環(huán)節(jié)的內(nèi)部會(huì)計(jì)控制···················································……31
夸3.2.2購進(jìn)環(huán)節(jié)內(nèi)部會(huì)計(jì)控制的審查與評(píng)價(jià)·································……31
互3.2.3購進(jìn)環(huán)節(jié)內(nèi)部會(huì)計(jì)業(yè)務(wù)控制··························..