摘 要
今天，公司要想存活与发展，除了要有科学的管理和合理的运作外，更要有一个现代化的公司体系。而在我国，我国上市公司的财务管理体系中，以财务体系的构建最为关键。兰州摄影设备有限公司是一家具有50多年经营经验的国企，在经过有关部门批准后，于2010年度进行了改制，组建了由员工持股的有限责任公司。在新公司建立之初，就遇到了如何建立公司的体制，尤其是如何建立一个完整的财务体系，这是本论文的主要内容。
文章从兰州摄影设备有限公司的改制中，由于其国有的历史因素和职工对其工作的忽视，致使其存在着严重的缺陷，致使其在经营上存在诸多问题。根据《新企业会计准则》与《小企业会计制度》的相关规定，运用科学化的研究手段，对我国会计体系的缺陷进行了剖析，指出了必须加强会计体系的构建，以实现对会计职能的规范，保证会计信息，为用户提供有效的信息。最后，作者期望从建立之初，就能够真正的渗透到每个人的心中，从而达到对其进行科学化的控制和实施的目的，并期望将来的会计系统能够更好的融入信息、数字、智能等方面的内容。
关键词：企业内部 会计 制度
Abstract
Today, if a company wants to survive and develop, it needs not only scientific management and reasonable operation, but also a modern company system. In China, among the financial management systems of listed companies in China, the construction of the financial system is the most critical. Lanzhou Photography Equipment Co., Ltd. is a state-owned enterprise with more than 50 years of operating experience. After being approved by the relevant departments, it was restructured in 2010 and established a limited liability company held by employees. At the beginning of the establishment of the new company, we encountered how to establish the company's system, especially how to establish a complete financial system, which is the main content of this paper.
In the restructuring of Lanzhou Photography Equipment Co., Ltd., due to its state-owned historical factors and employees' neglect of its work, it has serious defects, resulting in many problems in its operation. According to the relevant provisions of the New Accounting Standards for Business Enterprises and the Accounting System for Small Enterprises, this paper analyzes the defects of China's accounting system by using scientific research methods, and points out that the construction of the accounting system must be strengthened to achieve the standardization of accounting functions, ensure accounting information, and provide effective information for users. Finally, the author hopes that from the beginning of its establishment, it can really penetrate into everyone's heart, so as to achieve the purpose of scientific control and implementation of it, and hopes that the future accounting system can better integrate information, digital, intelligent and other aspects.
Key words: Enterprise internal accounting system
目 录
摘 要 I
Abstract II
1 前言 1
2 相关理论综述 1
2.1 新企业会计准则的理论综述 1
2.2 小企业会计制度的理论综述 3
2.2.1 《小企业会计制度》对小型企业更有针对性 3
2.2.2 特征及优越性 4
3 兰州照相器材有限公司会计制度的现状和问题 4
3.1 会计机构设置与会计人员任用不规范 4
3.2 会计制度不健全 5
3.3 原始凭证缺失，建账及会计核算不规范 5
3.4 会计监督职能没有发挥 6
3.5 理念落后，先进技术和方法得不到应用 6
3.6 会计电算化程度差 7
4 兰州照相器材有限公司会计制度建设的保障措施 7
4.1 完善企业会计组织机构 7
4.2 强化企业内部控制意识 8
4.2.1 提高全体员工的内控意识、强化素质教育 8
4.2.2 增强财务风险控制意识 8
4.2.3 强化内部审计意识 9
4.3 提高会计人员综合素质 9
5 结论 10
参考文献 11
致 谢 12
今天，公司要想存活与发展，除了要有科学的管理和合理的运作外，更要有一个现代化的公司体系。而在我国，我国上市公司的财务管理体系中，以财务体系的构建最为关键。兰州摄影设备有限公司是一家具有50多年经营经验的国企，在经过有关部门批准后，于2010年度进行了改制，组建了由员工持股的有限责任公司。在新公司建立之初，就遇到了如何建立公司的体制，尤其是如何建立一个完整的财务体系，这是本论文的主要内容。
文章从兰州摄影设备有限公司的改制中，由于其国有的历史因素和职工对其工作的忽视，致使其存在着严重的缺陷，致使其在经营上存在诸多问题。根据《新企业会计准则》与《小企业会计制度》的相关规定，运用科学化的研究手段，对我国会计体系的缺陷进行了剖析，指出了必须加强会计体系的构建，以实现对会计职能的规范，保证会计信息，为用户提供有效的信息。最后，作者期望从建立之初，就能够真正的渗透到每个人的心中，从而达到对其进行科学化的控制和实施的目的，并期望将来的会计系统能够更好的融入信息、数字、智能等方面的内容。
关键词：企业内部 会计 制度
Abstract
Today, if a company wants to survive and develop, it needs not only scientific management and reasonable operation, but also a modern company system. In China, among the financial management systems of listed companies in China, the construction of the financial system is the most critical. Lanzhou Photography Equipment Co., Ltd. is a state-owned enterprise with more than 50 years of operating experience. After being approved by the relevant departments, it was restructured in 2010 and established a limited liability company held by employees. At the beginning of the establishment of the new company, we encountered how to establish the company's system, especially how to establish a complete financial system, which is the main content of this paper.
In the restructuring of Lanzhou Photography Equipment Co., Ltd., due to its state-owned historical factors and employees' neglect of its work, it has serious defects, resulting in many problems in its operation. According to the relevant provisions of the New Accounting Standards for Business Enterprises and the Accounting System for Small Enterprises, this paper analyzes the defects of China's accounting system by using scientific research methods, and points out that the construction of the accounting system must be strengthened to achieve the standardization of accounting functions, ensure accounting information, and provide effective information for users. Finally, the author hopes that from the beginning of its establishment, it can really penetrate into everyone's heart, so as to achieve the purpose of scientific control and implementation of it, and hopes that the future accounting system can better integrate information, digital, intelligent and other aspects.
Key words: Enterprise internal accounting system
目 录
摘 要 I
Abstract II
1 前言 1
2 相关理论综述 1
2.1 新企业会计准则的理论综述 1
2.2 小企业会计制度的理论综述 3
2.2.1 《小企业会计制度》对小型企业更有针对性 3
2.2.2 特征及优越性 4
3 兰州照相器材有限公司会计制度的现状和问题 4
3.1 会计机构设置与会计人员任用不规范 4
3.2 会计制度不健全 5
3.3 原始凭证缺失，建账及会计核算不规范 5
3.4 会计监督职能没有发挥 6
3.5 理念落后，先进技术和方法得不到应用 6
3.6 会计电算化程度差 7
4 兰州照相器材有限公司会计制度建设的保障措施 7
4.1 完善企业会计组织机构 7
4.2 强化企业内部控制意识 8
4.2.1 提高全体员工的内控意识、强化素质教育 8
4.2.2 增强财务风险控制意识 8
4.2.3 强化内部审计意识 9
4.3 提高会计人员综合素质 9
5 结论 10
参考文献 11
致 谢 12
