【作者】 刘军民；

【导师】 张晓明；

【作者基本信息】 西北大学 ， 工商管理， 2009， 硕士

【摘要】 随着我国国民经济的发展,农产品物流企业对国民经济,尤其是对农业经济的促进作用越来越大,因此建立一套运行良好、行之有效的内部会计控制制度,来保证农产品物流企业的健康稳步发展,有着重要的社会意义。本文以内部会计控制的理论基础——内部控制理论为研究起点,对内部会计控制体系的框架设计、内部会计控制的目标和原则、内部会计控制的方法等方面展开论述。通过采用规范性研究方法和理论联系实际相结合的方法,结合农产品物流企业的经营特点,提出设计农产品物流企业内部会计控制的具体措施及保障措施。本文共分五个部分,第一部分为导论。主要介绍本文选题的背景、意义、国内外研究综述、研究方法以及论文框架等。第二部分为内部会计控制理论综述。主要论述国外内部控制理论的发展过程以及最新研究成果——企业风险管理。第三部分为DD农产品物流公司内部会计控制度现状分析。从分析我国农产品物流企业的内部会计控制制度出发,研究分析DD农产品物流公司内部会计控制制度现状、存在问题及其成因等。第四部分为DD农产品物流公司内部会计控制制度的设计。针对DD农产品物流公司内部控制制度存在的问题,应用内部会计控制理论,结合公司的经营特点,提出该公司内部会计控制制度流程的设计思路,并按照该思路较为系统地、全面地、有针对性地设计出农产品企业内部会计控制体系。第五部分为内部会计控制制度有效运行的保障条件。本论文通过对DD农产品物流公司内部控制制度的研究,一方面能提高本公司的科学化管理水平,另一方面为对其他农产品物流企业内部会计控制制度提供有益的参考依据。更多还原

【Abstract】 With the development of our national economy, agricultural logistics companies have played an increasingly important role in promoting the national economy, especially the agricultural economy. Therefore, it is of great significance to set up a well-functioning and effective system of internal accounting controls to ensure the sound and steady development of the agricultural logistics enterprises.The paper, starting with the internal control theory - the theoretical basis for internal accounting control, makes a detailed study on the structural design of internal accounting control system, as well as the aims, principles and methods of internal accounting control. With the methods of canonical study and integration of theory and practice, concrete measures on planning and ensuring internal accounting control in similar enterprises are made. The paper consists of five parts with the introduction serves as the first. It mainly covers the background information and significance of the study, literature review, methodology and the structure of the paper. Chapter 2 makes a theoretical overview of the internal accounting control, with the focus on its development in foreign countries and its recent subject- risk management of enterprises. Chapter 3 examines the present situation of internal accounting control of DD Agricultural Logistics Company. In view of the current condition of internal accounting control system of this trade in our country, a concrete study is made on the present situation, the problems and their corresponding roots in DD Agricultural Logistics Company. Chapter 4 offers a design of internal accounting control system for DD Agricultural Logistics Company. Given the existing problems, the paper, integrating the theory and the specific features of the company, provides a blueprint for its internal accounting control program. Following the blueprint, a systematic, comprehensive and concrete internal accounting control system is made accordingly. Chapter 5 is devoted to the conditions with which the internal accounting control system may take effect.Through the study of the internal control system of DD Agricultural Logistics Company, the paper, on the one hand, intends to improve the management of the company, on the other hand, is hoped to serve as a constructive reference for other companies in need.更多还原