本文選題：內部會計控制　切入點：實物資產　出處：《遼寧大學》2014年碩士論文　論文類型：學位論文

【摘要】：在當前的經濟形勢發(fā)展下，一個企業(yè)想要存活，發(fā)展面臨著許許多多的考驗。在我國有許許多多的行業(yè)，在政府的扶持下，企業(yè)數(shù)量也明顯增加。但如何使企業(yè)成功發(fā)展，這就需要提高企業(yè)的各方面管理在企業(yè)會計信息的完整性以及真實性等方面，尤其是在維護市場經濟秩序的方面尤為明顯。在企業(yè)中，內部會計控制的地位十分重要，而實物資產正是企業(yè)內控中的重要的一部分，是企業(yè)在生生產經營活動所必不可少的物質條件。企業(yè)的實物資產的內容有：存貨以及固定資產。在將實物資產與貨幣資金的對比中可以看出，相較于后者實物資產的流動的特性較差，但是實物資產在單位資產總額比重中所占的比例卻比其高很多，實物資產對于企業(yè)的人力資源配置，以及物流配置有很大的關聯(lián)，他關系到企業(yè)這兩項配置能否達到最佳狀態(tài)，它還影響到企業(yè)經營效率以及企業(yè)效益等各個方面。建立起一個健全有效的對企業(yè)來說是非常必要的，其地位也十分關鍵。如何保證企業(yè)在正常運轉的情況下達到利益最大化這是研究學者和企業(yè)經營者共同追尋的問題，，以本文研究的主體角度出發(fā)，達到所述目標不單是要保證企業(yè)實物資產的完整性，和安全性，還要保證單位資產發(fā)揮應有的作用和效率。 本文基于上述背景展開研究，總體分為緒論，案例描述，案例分析，建議與結論四個部分。緒論是整體論文的第一章，介紹整體文章研究的背景和論述這一主題的意義。在研究和查閱了大量相關文獻后，，總結出了對現(xiàn)階段整體的內部控制的發(fā)展的自己一些看法。第二章主要介紹了MY包裝制品公司實物資產內部會計控制的現(xiàn)狀，對MY包裝制品公司的現(xiàn)有內控情況進行具體問題具體分析，使其一目了然的呈現(xiàn)出來。第三章，首先介紹了分析企業(yè)問題所依靠的理論依據(jù)，并對對MY包裝制品公司的實物資產管理的現(xiàn)狀進行分析診斷。第四章，主要針對MY包裝制品公司實物資產內部控制做出了診斷，為MY包裝制品公司構建全面的實物資產管理內部控制體系提出相應的意見與改進措施。最后的部分是結論，融入了我的寫作感受，也是對全文進行的總體闡述和寫作收獲。希望今后大家能以MY包裝制品公司為例，對實物資產的實例研究有一個真實感受，讓其他企業(yè)能找到一些實物資產管理方面的啟發(fā)與建議，使我國企業(yè)能越來越重視內部控制的建立以及發(fā)展。
[Abstract]:Under the current economic situation, an enterprise wants to survive and faces many tests for its development. There are many industries in our country, and the number of enterprises has increased obviously with the support of the government. But how to make the enterprises develop successfully? It is necessary to improve the management of all aspects of the enterprise in the integrity and authenticity of accounting information, especially in the maintenance of market economic order. In the enterprise, the position of internal accounting control is very important. And physical assets are an important part of the internal control of enterprises. It is the essential material condition for the production and operation of the enterprise. The contents of the real assets of the enterprise are: inventory and fixed assets. As can be seen from the comparison of the real assets with the monetary funds, Compared with the latter, the flow characteristics of the physical assets are worse, but the proportion of the physical assets in the total assets per unit is much higher than that of the latter. The physical assets have a great relationship with the human resources allocation and the logistics allocation of the enterprises. It relates to whether the two configurations of the enterprise can reach the best condition, and it also affects the efficiency of the enterprise and the efficiency of the enterprise. It is very necessary for the enterprise to establish a sound and effective one. How to ensure the enterprises to maximize the benefits under the normal operation is a problem that the scholars and business operators pursue together, starting from the perspective of the main body of this paper. To achieve the stated goal, not only to ensure the integrity and security of the enterprise's physical assets, but also to ensure that the unit assets play their due role and efficiency. Based on the above background, this paper is divided into four parts: introduction, case description, case analysis, suggestion and conclusion. This paper introduces the background of the overall research and the significance of discussing this subject. After studying and consulting a large number of relevant documents, the author summarizes his own views on the development of the overall internal control at the present stage. The second chapter mainly introduces. The present situation of the internal accounting control of the physical assets of my Packaging products Company is introduced. This paper makes a concrete analysis of the existing internal control situation of my Packaging products Company, so that it can be presented at a glance. Chapter three, first of all, introduces the theoretical basis for the analysis of the enterprise problems. It also analyzes and diagnoses the present situation of my packaging products company's physical assets management. 4th chapters, mainly for my packaging products company physical assets internal control to make the diagnosis, For my packaging products company to build a comprehensive physical asset management internal control system to put forward the corresponding advice and improvement measures. The last part is the conclusion, incorporating my writing experience, It is also the overall elaboration and writing harvest of the full text. I hope that in the future, we can take my Packaging products Company as an example and have a real feeling for the case study of physical assets. So that other enterprises can find some inspiration and suggestions on the management of physical assets, so that our enterprises can pay more and more attention to the establishment and development of internal control.
【學位授予單位】：遼寧大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.8;F406.7

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