上海姚记扑克有限公司内部会计控制存在的问题及对策研究.doc

摘要:内部会计控制对于一个企业来说起着十分关键的作用，合理的内部会计控制能够改善企业会计信息的质量，能够提高企业的风险意识，增强企业的经济效益。上海姚记扑克（简称姚记）是上海民营企业百强，经历了近20年的努力奋斗，公司的内部会计控制发生了重大的变化，原来的内部会计控制已经不再适用，甚至在一定程度上阻碍了公司的发展，降低了公司的效益。因此为了更好的发展和实现公司的长期目标，必须对公司内部会计控制进行改革与完善，找出存在的问题，研究解决的对策，降低公司的经营风险，提高公司的核心竞争力。

　本文采用理论联系实际的方法。首先阐述研究背景，研究的目的与意义，国内外研究现状。其次从内部会计控制的基本理论着手，论述内部会计控制的定义与特征，内容方法与目标。然后理论联系实际案例，对姚记内部会计控制的现状进行分析与研究，找出该公司内部会计控制存在的问题，提出解决的对策。最后对整篇文章做一个总结。

关键词 内部会计控制；货币资金；实物资产

Abstract:　Internal accounting control plays a very crucial role for an enterprise. Reasonable internal accounting control can improve the quality of accounting information, increase the risk awareness, and enhance the economic efficiency of enterprises. Shanghai Yao Poker (referred to as Yao) is the top 100 private enterprises in Shanghai. After nearly 20 years of efforts ,the company's internal accounting control has undergone huge changes. The original internal accounting control was no longer applicable to the company , even hindered the development of the company to some extent and reduce the benefit of the company . Therefore, in order to get better development and achieve the long-term goals of the company, we must reform the company's internal accounting control, and find out the existing problems and solutions, in order to reduce the management risk of the company and improve the company's core competitiveness. 

　This thesis combines theory with practice. Firstly, it elaborates the research background, purpose ,significance and current research status at home and abroad. Secondly, This thesis  proceeds from the basic theory of internal accounting controls and discusses the definition,characteristics, contents and objectives of internal accounting control from the basic theory of internal accounting control. Then this thesis applies theory to reality case, analysis and research the present situation of internal accounting control of Yao, finds out the problems of  the internal accounting control and puts forward to the countermeasures. Finally, it makes a summary of the whole paper.

Keywords  internal accounting control  pecuniary resources  physical assets