棋牌大全下载安装

  • <tr id='19fjd'><strong id='19fjd'></strong><small id='19fjd'></small><button id='19fjd'></button><li id='19fjd'><noscript id='19fjd'><big id='19fjd'></big><dt id='19fjd'></dt></noscript></li></tr><ol id='19fjd'><option id='19fjd'><table id='19fjd'><blockquote id='19fjd'><tbody id='19fjd'></tbody></blockquote></table></option></ol><u id='19fjd'></u><kbd id='19fjd'><kbd id='19fjd'></kbd></kbd>

    <code id='19fjd'><strong id='19fjd'></strong></code>

    <fieldset id='19fjd'></fieldset>
          <span id='19fjd'></span>

              <ins id='19fjd'></ins>
              <acronym id='19fjd'><em id='19fjd'></em><td id='19fjd'><div id='19fjd'></div></td></acronym><address id='19fjd'><big id='19fjd'><big id='19fjd'></big><legend id='19fjd'></legend></big></address>

              <i id='19fjd'><div id='19fjd'><ins id='19fjd'></ins></div></i>
              <i id='19fjd'></i>
            1. <dl id='19fjd'></dl>

                      <dfn id='fyl3p'><optgroup id='fyl3p'></optgroup></dfn><tfoot id='fyl3p'><bdo id='fyl3p'><div id='fyl3p'></div><i id='fyl3p'><dt id='fyl3p'></dt></i></bdo></tfoot>

                      <ul id='fyl3p'></ul>

                        1. <form id='4hfl7'></form>
                            <bdo id='4hfl7'><sup id='4hfl7'><div id='4hfl7'><bdo id='4hfl7'></bdo></div></sup></bdo>

                                当前位置: 代写一篇论文多少钱 > 会计论文 > 服务企业财务内控存在的不足与改革措施

                                服务企业财务内控存在的不足与改革措施

                                时间:2019-03-02 14:06作者:张喜仁
                                本文导读:这是一篇关于服务企业财务内控存在的不足与改革措施的文章,内部控制是以企业的管理制度为依据,以风险控制、制度监管为目的,全面建立过程控制体系、把握关键控制点和流程制度形式来表达经营业务全过程而形成的管理制度规范。

                                  摘    要:棋牌大全下载安装 随着国家对中小企业扶持鼓励政策的倾斜,服务企业有别于传统企业模式,呈几何状增长,在纷繁复杂的市场中占有非常重要的一席之地,服务企业也因此面临着越来越多的经营问题,有企业外部同行业间激烈的市场竞争,也有企业内部自身经营诸多管理问题,有认同企业文化员工的不懈努力,当一天和尚撞一天钟的员工亦而有之,有企业偏于业务,懒于管理,也有企业宁可不要效益,而将公司信誉管理放在第一位。企业做大做强做长,无不把管理放在第一位,把制度放在第一位,把人放在第一位,这样企业才能在激烈市场竞争中立于不败之地,也由此,企业内部控制制度对企业发展就显得尤为关键和重要,如何做好内控管理对企业的管理者来说是永远不可磨灭的话题,本文将从服务企业内控制度重要性及作用、存在问题、实现规范化内部控制制度改进措施等方面来进行陈述。

                                  关键词:棋牌大全下载安装 服务企业; 内控制度; 存在问题; 改进对策;

                                  1、 服务企业内部控制制度的概述

                                  NEIBUKONGZHISHIYIQIYEDEGUANLIZHIDUWEIYIJU,YIFENGXIANKONGZHI、ZHIDUJIANGUANWEIMUDE,QUANMIANJIANLIGUOCHENGKONGZHITIXI、BAWOGUANJIANKONGZHIDIANHELIUCHENGZHIDUXINGSHILAIBIAODAJINGYINGYEWUQUANGUOCHENGERXINGCHENGDEGUANLIZHIDUGUIFAN。NEIBUKONGZHINEIRONGZHUYAOYOULIANGGEFANGMIAN:YIFANGMIAN,QIYECENGMIANDEHUIJIKONGZHI。ZHUYAOSHIZHIQIYEYIJUCAIWUFALVFAGUIDEGUIDING,TONGGUOZHIDINGHESHISHIKEYONGDEHUIJIFANGFAJICUOSHI,KEYITIGAOHUIJIXINXIDEZHILIANG,QUEBAOQIYEZICHANDEANQUANXINGJIWANZHENGXING。LINGYIFANGMIAN,YEWUCENGMIANDENEIBUGUANLIKONGZHI。NEIBUGUANLIKONGZHISHIZHENDUIQIYEYANFA、JISHU、XIAOSHOU、FUWUDENGGEHUANJIESHISHIDEDUOCENGCI、DUOFANGWEIDEKONGZHIHUODONG。NEIKONGZHIDUHANGAIQIYEDEGEZHONGYEWUHESHIXIANG,DUISHIXIANKONGZHIMUBIAODEGEGEFANGMIANJINXINGQUANFANGWEIDEGUANKONG,SHIXIANDUIQIYEQUANYUANXING、QUANGUOCHENGKONGZHI。NEIBUKONGZHIYAOZUODAOQUANMIANXING、ZHONGYAOXING、YUSHIJUJIN,TONGSHIHAIYAOKAOLVQIYEDECHENGBENXIAOYI,BUNENGMIANMIANJUDAO。ZAIRICHANGJINGYINGHUODONGGUOCHENGZHONG,YAOZUODAOGUANLIYAOQIUHEGUI、GUANLIYUNXINGHEGUI、PINGSHENYUGAIJINHEGUI、WENHUAJIANSHEHEGUI、SHOUFAJINGYING、ANQUANJINGYING。

                                  2、 服务企业内部控制制度的重要性和作用

                                棋牌大全下载安装   SUIZHESHICHANGJINGZHENGDEJIAJU,QIYEMIANLINDEWEIJIYUELAIYUEDA,QIYEYAOXIANGZAIZHEIYANGDEHUANJINGZHONGFAZHAN,JIUBIXUTIGAOGUANLINENGLI,ERJIANLI、ZHIXING、YUNYONGHAOQIYENEIBUKONGZHIZHIDU,SHITIGAOQIYEJINGJIXIAOYI,TIGAOQIYEFENGXIANFANGKONGNENGLIHEGUANLINENGLI、JINGZHENGNENGLIDEYOUXIAOTUJING。YILIUDEQIYEKAOWENHUA、ERLIUDEQIYEKAOZHIDU、SANLIUDEQIYEKAOGUANLI,ZHEILISHUODEZHIDUJIUSHINEIBUKONGZHIGUANLIZHIDU,ERNEIBUKONGZHIGUANLIZHIDUZAITISHENGYIDANGCI,ZAIJINYIBUSHENGHUA,JIUSHIQIYEWENHUA,SHIQIYEYUANGONGKEWEIZHIJIESHOUBINGWEIZHIJIAOAO,WEIZHINULIPINBODEJIJIXIANGSHANGDEQIYEJINGSHENHEJIAZHIGUAN,SHIGUANLIDEZUIGAOJINGJIE。ERWANSHANDE、DAJIANIGONGTONGZUNXUNZHIXINGDENEIKONGZHIDUDEZHIDING,SHIZHONGZHONGZHIZHONG,SHIQIYEGUANLIDEJISHI,MEIGEYUANGONGDOUSHENQIELEJIEGEZIDEGANGWEIZHIZEHEGONGSIGUANLIZHIDU,CHONGFENFAHUIYUSUANKONGZHI、JIXIAOKONGZHI、JILIJIZHIDENGGEZHONGYOUXIAOCUOSHIJIZHIDU,DUIYUFUWUQIYEJINGYINGHUODONGDEYOUXUSHUNLIKAIZHANJIWANCHENGJUYOUZHONGYAOYINGXIANG。

                                  3 、服务企业内部控制制度存在的问题和不足

                                  3.1 、对内部控制制度认识不够

                                  FUWUQIYEPUBIANCHENGLISHIJIANJIAODUAN、GUIMOJIAOXIAO,RENYUANLIUDONGXINGJIAODA,YUANGONGDUIQIYEDERENKEDUBUGAO,YUANGONGDUIQIYENEIBUKONGZHIZHIDULEJIESHENSHAO,GONGSIYISHISIXIANGJIUSHISHOURU、XIAOYI,RENWEINEIBUKONGZHIZHIDUSHIBANGONGSHIHECAIWUBUDESHI,HETAMENWUGUAN。YOUDEGUANLIZHERENWEINEIKONGHUIYINGXIANGGONGSIDEJINGJIXIAOYI,SUOYIHENDUOGANGWEIDOUSHIYIRENDUOZHI,ZUOBUDAOBUXIANGRONGGANGWEIXIANGFENLI,YEZUOBUDAOHOUXUDEGUANLIJIANCHAHUOJIANDUYIRENDUOGANGBUXIANGRONGYEWU;DUIYUZHONGDADEYEWUHUOSHIXIANG,FUWUQIYEDOUSHIZHIXINGYIZHIBIZHIDU,LAOBANYIGERENQIANZISHIXIANGJIUSHENPIWANBI,DAJIAZUODEWEIYOURENZHENZHIXING,FENGXINGDEZHIXINGLIQIANGZHIDU,YINCI,FUWUQIYEDUIQIYENEIKONGZHIDURENSHIPUBIANJIAODI。

                                  3.2、 内部控制制度内容理解偏颇

                                  在服务企业员工的意识里,内控就是一系列管理制度,约束大家来共同遵守,并按之奖惩,知道颇多的,就是企业业务层面控制,是各项业务制度关键控制点和措施,具体有哪项,有多少,知之者甚少。企业缺少对内控制度内容的培训、缺少有关内控制度内容方面的会议、缺少有关内控制度内容方面的讨论,不了解企业层面控制的关键控制点及控制措施,也不了解业务层面控制的关键控制点及控制措施。
                                 

                                服务企业财务内控存在的不足与改革措施
                                 

                                  3.3、 内部控制制度执行不力

                                棋牌大全下载安装   FUWUQIYEXIANGDUIYUCHUANTONGSHANGYE、GONGYE、FANGDICHANJIANZHUYEDENG,NEIKONGZHIDUBUJIANQUAN,ZHIXINGLIBUQIANG。DAXINGSHANGYE、GONGYE、FANGDICHANJIANZHUYE、XINGZHENGSHIYEDANWEI,YOUHENWANSHANDENEIKONGZHIDU,GONGSIHUODANWEINEIBUYOUZIJIDENEIKONGZHIDUGUANLISHOUCE。ERFUWUQIYENEIKONGGUANLIXIANGDUIZHIHOU,ZHIXINGLIDUCHA,NEIKONGZHIDUXINGTONGXUSHE;HUONEIKONGZHIDUZHIXINGZHONGYIYANZHONGPIANLIGONGSIGUANLIFANGXIANG,BULIYUGONGSIDEJINGYINGGUANLI,DANMEIYOUJISHIDIQUXIUZHENG,SHIZHIDUZAIZHIXINGZHONGWUZHIKEYI。

                                  3.4、 内控制度执行无监督

                                  FUWUQIYEYOUYUNEIKONGZHIDUBUWANSHAN,YOUWUHENHAODIZHIXING,DUINEIBUKONGZHIDEJIANLIYUSHISHIQINGKUANGDEJIANDUJIUJIAOCHA,YOUDEQIYEZHIZHUZHONGBUFENZHIDUDEJIANDU,RUSHOURUHELIRUNDENGYUSUANZHIXINGQINGKUANGDEJIANDU,HUOSHIGANGWEIZHIZEQINGKUANGDEJIANDU,DANXITONGTONGYIDEJIANDUXIAOLINANYIFAHUI。MEIYOUZUOHAOZHIDUDEJIANDUHEJIANCHA,ZHIDUZHIXINGBULIYUGONGSIFAZHAN,YEBUNENGJISHIFAXIANBINGQUDIAOZHENG,SHIZHIDUZHUJIANSHIQUYINGYOUDEXIAOYONG,BUNENGSHIYINGQIYEDEYINGYONG,ZHIDUMANMANBIANCHENGGONGSIDEJILEI,SHIZHIWUWEI,QIZHIKEXI。

                                  3.5、 内控制度执行无评价

                                  FUWUQIYENEIBUKONGZHIZHIDUSHIJIANLILE,DANZHIDUSHEJIRUHE、ZHIXINGQINGKUANGRUHE,ZHIXINGJIEGUORUHE,MEIYOUYOUXIAODEJIZHILAIKAOHEHUOPINGJIA,SHINEIKONGZHIDULIUYUXINGSHI,NANYIFAHUIZHIDUDEZHENZHENGXIAOYONG。NEIBUKONGZHISHEJIJIZHIXINGZHONGCUNZAIYIBANQUEXIAN、ZHONGYAOQUEXIAN、ZHONGDAQUEXIAN,BUJINXINGNEIBUKONGZHIPINGJIA,JIUWUFAFAXIANZHIDUCUNZAIDEQUEXIAN,DENGDAOZHENZHENGCHUWENTILE,JIUSHIDAWENTI,KENENGJIUSHIGUANLIZHENANYICHENGSHOUDEFENGXIANBUKEBIMIANDIFASHENGLE。

                                  4、 服务企业内部控制制度改进的对策和建议

                                  4.1 、提高内控制度的认识,使每个人都了解并熟悉内控制度

                                棋牌大全下载安装   YIGEZHENGCHANGJINGYINGDEGONGSIHUOQIYE,RUGUOMEIYOUWANSHANDEZHIDUHEGONGZUOLIUCHENGLAIZHICHENG,NEIMEQIYESHIBIGUANLIHUNLUAN,FAZHANHUANMAN,HUOMANMANZOUXIAPOLU,YIGEGONGSIXIANGYAOWENDINGHUOKUAISUFAZHAN,JIUBIXUJIANLIWANSHANDEZHIDUBINGYANGEYIJUZHIXING。YINCI,GONGSIZHENGTIGONGZUOLIUCHENGHEZHIDUZHONGSHEJIMEIGEYUANGONGZISHENDEZHIDUHEGONGZUOLIUCHENG,MEIRENDOUYAOYIWUFANGUCHENGDANQILIUCHENGHEZHIDUDETIYI、BIANZHI、SHENHEJIZUIZHONGQUEDING,ZAIDAOHOUXUZHIDUHELIUCHENGDEYUNXING、ZHIXING,SHILIUCHENGGUIFAN、ZHIDUZHUBUWANSHAN、RENHEYEWUHUOSHIXIANGDOUNENGZUODAOYOUJUKEYI,YOULIYOUJU,GEFANGMIANGONGZUOZHIDUWUCHUBUZAI、XIZHIRUWEI。NEIBUKONGZHIZHIDUSHISHIXIANQIYEMUBIAODESHOUDUAN,YINCIJIUQIYEGUANLIZHEERYAN,SHISHICHANGDAONEIKONGZHEIGENXIAN,QICIYAOXIEDIAOHAOGEBUMEN、GEHUANJIEDEGUANXI,ZHENZHUASHIGANDITUIDONGNEIKONGZHIDU,SHINEIKONGZHIDUCHENGWEIMEIGERENDOUSHUXI、MEIGERENDOUSHISHIFANGZAIXINSHANGDEZHIDU。

                                  4.2、 加强内控制度内容培训,全员参与制定内控手册

                                  QIYEYUANGONGSHINEIKONGZHIDUDEZHUTI,NEIKONGSHIKONGZHIREN、GUANZHUREN、YUESHURENDEMOUXIEXINGWEI,SHIZHIANQIYEZHENGQUEDEMUBIAO,ZHENGNENGLIANGDEFANGXIANGXINGJIN;SHOUXIANQIYEGUANLICENGRENYUAN,YAOQIUJUBEIHENGAODEGUANLINENGLIHEYEWUNENGLI,KEYIZHIDINGKEXUEHELI、YANJINYOUXUDENEIKONGZHIDU。QICIJIUSHIQIYEDEPUTONGYUANGONG,WEIZHIDINGGUANLIZHIDUQINGJINZIJISUONENG,ZHIDINGLEKEXINGDENEIKONGZHIDUJIUYAOQIUQIYEGECENGJIRENYUANWUTIAOJIANZHIXING。QIYEYINGANZHAOBUTONGGANGWEIDEYAOQIU,ZHUANYEDERENZUOZHUANYEDESHI,KEXUEHELITONGCHOUANPAI,SHIMEIGEZHIYUANSUODANRENDEZHIWUYUQISUOZHANGXIANGCHENG,SHIQIZUIDAXIANDUDIFAHUIQIZISHENQIANNENG。QIYEYAOJIAQIANGDUIYUANGONGNEIKONGZHIDUNEIRONGDEPEIXUN,RANGYUANGONGLEJIENEIKONGYIFANGMIANSHIQIYECENGMIANSHANGDEKONGZHI,YEJIUSHIGUANLICENGMIANSHANGDEKONGZHI,BAOKUOZUZHIJIAGOUKONGZHI、FAZHANZHANLVEKONGZHI、RENLIZIYUANKONGZHI、QIYEWENHUAKONGZHIDENG;LINGYIFANGMIANSHIQIYEYEWUCENGMIANKONGZHI,SHIDUIYEWUGUANKONGDELIUCHENGHEYAOQIU,BAOKUOZIJINLIUKONGZHI、CAIGOUYEWUKONGZHI、ZICHANKONGZHI、XIAOSHOUKONGZHI、YANJIUYUKAIFAKONGZHI、GONGCHENGXIANGMUKONGZHI、DANBAOYEWUKONGZHIDENG。YAORANGDAJIADOULEJIEMEIGEXIANGMUKONGZHINEIRONGDEGUANJIANKONGZHIDIANJIKONGZHICUOSHI,LEJIEMEIGEXIANGMUDEZHUYAOFENGXIAN,BAFENGXIANKONGZHIZAIQIYEKEYICHENGSHOUDEFANWEINEI。QIYENEIMEIGERENDOUCANYUDAONEIKONGDEZHIDINGGUOCHENGZHONG,BAZIJIGANGWEIDEZHIZEYUCHUFA、YEWULIUCHENGYIZHIDUDEXINGSHICHONGFENTIXIANCHULAI。

                                  4.3、 形成内控执行制度

                                棋牌大全下载安装   FUWUQIYEYAOYOUHELIDEZUZHIJIAGOU、ZHILIJIEGOUJIGEGANGWEIMINGQUEDEZHIZEHUAFEN。HELIDEZUZHIJIAGOUNENGGOUBAOZHENGQIYENEIBUKONGZHIHUODONGYOUXIAOYOUXUDIJINXING,ERMINGQUEZHIZE,KEYISHIGEGEGANGWEIGESIQIZE,GEBUMEN、GEDANWEIZHIJIANXIANGHULIANXI,XIANGHUZHIYUE,SHINEIKONGZHIDUFAHUIXIANGHUJIANDU、XIANGHUTONGYIDEYOUXIAONEIBUKONGZHITIXI。NEIKONGZHIDUJIANLIQILAIHOU,ZHIDINGCHENGQIYEGUANLISHOUCE,ZHIDINGCHUHELIYOUXIAOKEXINGDEYUANGONGPINYONGJIZHI、KAOHEJIZHI、JILIJIZHI,ANSHOUCENEIKONGGUANLIZHIDULAIJINXINGGONGSIGUANLI,LAIYUESHUHEJIANGLIYUANGONGDEXINGWEIHEYEJI,DAJIAGONGTONGLAIZHIXINGBINGJIANDUNEIKONGZHIDU,ZAIRICHANGJINGYINGGUANLIZHIXINGZHONGZHUBUXINGCHENGQIYEDUYOUDE、DAJIAGONGTONGZUNSHOUDEJIAZHIGUAN、JINGYINGLINIANHEQIYEJINGSHEN,XINGCHENGQIYEWENHUAGUIFAN、DUTEDEQIYEWENHUA。ZAIZHIXINGZHONGDUIYUBUSHIHEQIYEFAZHANDENEIKONGZHIDUJINXINGXIUGAI,SHIQISHUNYINGQIYEFAZHAN,QUEBAOZHIDUKEXING、ZHIXINGYOULI。

                                  4.4、 加强内控工作的日常监督

                                棋牌大全下载安装   NEIBUJIANDUSHIQIYENEIBUKONGZHIZHIDUYOUXIAOYUNXINGDEZHIDUJICHU,SHIDUIQITANEIBUKONGZHIYAOSUDEZAIKONGZHI;CONGNEIBUJIAQIANGZISHENJIANGUANTIXIDEJIANSHE,JIEZHUQIYENEIBUDELILIANGLAIJINXINGJIANDU;QIANGHUAQIYENEIBUSHENJI,SHIXIAN“ZAIJIANDU”。NEIBUSHENJIJUYOUDULIXING,SHENJIJIEGUOJIAOKEGUANGONGZHENG,BINGNENGWEIQIYECAIWUFENGXIANNEIBUKONGZHITICHUZHIDAOXINGJIANYI。DANGQIYECHUXIANJINGYINGLIUCHENG、YEWULIUCHENG、GUANJIANGANGWEIYUANGONGDENGHUANJIEFASHENGJIAODADIAOZHENGHUOBIANHUADEQINGKUANGXIA,HAIYAOJIAQIANGDUIZHEIXIEHUANJIEHUOFANGMIANJINXINGYOUZHENDUIXINGDEZHONGDIANJIANDU,BAOZHENGGONGSIJINGYINGGEHUANJIEWUPILOUHUOCHUXIANWENTIMASHANGKEYICAIQUCUOSHIJISHIBUJIU。

                                  4.5 、做好内部控制评价

                                  QIYEYINGDANGDINGQIDUINEIBUKONGZHIDESHIYONGXINGJINXINGQUANMIANPINGJIA、XINGCHENGPINGJIAJIELUN。NEIBUKONGZHIDEPINGJIABAOKUONEIBUKONGZHIJIANLIDEYOUXIAOXINGHENEIBUKONGZHIZHIXINGDEYOUXIAOXINGDEPINGJIA。NEIBUKONGZHIPINGJIA,SHIDUIQIYENEIKONGZHIDUZHIXINGQINGKUANGJIEGUODEFANYING。GONGSIDENEIBUKONGZHIPINGJIAGONGZUO,PINGJIAGONGZUOZUCHENGYUANYAOYOUQIYENEIBUXIANGGUANSHUXIQINGKUANGDEYEWUJINGYINGGUGANCANJIA。PINGJIARENYUANXUYAOJIESHOUGUANYUNEIKONGPINGJIAPEIXUN,PEIXUNNEIRONGYAOYOUPINGJIALIUCHENGJIFANGFA、PINGJIARENYUANDEQUANLIYIWU、JILVYAOQIUJIPINGJIAZHONGXUZHONGDIANGUANZHUDEWENTI。

                                  5、 结语

                                棋牌大全下载安装   FUWUQIYENEIKONGZHIDUSHIQIYELAIYISHENGCUNDEYIKAO,SHIQIYECHIXUWENDINGJIANKANGFAZHANDEZHIZHU,DUIQIYEFAZHANJUYOUJUZUQINGZHONGDETUIDONGZUOYONG,NEIKONGZHIDUGUANXIDAOQIYEDEJINGYINGJUECE,GUANXIDAOQIYEDEQUANTIYUANGONG。NEIKONGZHIDUYOUBUSHIYONGHENGBUBIANDE,SHIBUDUANGAIGE、BUDUANCHUANGXIN、BUDUANWANSHANDEGUOCHENG,YESHIDAJIAGONGTONGZUNSHOU、QUANLIZHIXING、GONGTONGJIANDU、YOUXIAOPINGJIADEYITUO。KEXUEHEHELIWANZHENGDENEIBUKONGZHIZHIDUSHIXIANDAIQIYEFAZHANDEXUYAO、SHIQIYEYINGLINENGLITISHENGDEXUYAO,YANGEZHIXINGNEIBUKONGZHIGUANLIZHIDU,SHIFUWUQIYECHENGZHANGZHUANGDADEXUYAO。

                                  参考文献

                                  [1] 许慧灵.物业管理企业财务内部控制分析[J].管理观察,2019(11).
                                  [2] 封云.建立健全现代服务企业会计内控制度的必要性[J].现代经济信息,2019(04).
                                  [3] 李春枝.物业管理企业财务内部控制探究[J].会计师,2015(18).

                                联系我们
                                • 写作QQ:
                                • 发表QQ:
                                • 服务电话:
                                • 售后电话:
                                • 邮箱:
                                范文范例

                                靠谱的棋牌---首页_Welcome 百灵拼三张-Welcome 蓝洞棋牌官网送3金币---首页_Welcome 035棋牌手游官网 聚友棋牌官网下载安装-首页