59頁
摘要
內(nèi)部會(huì)計(jì)控制制度是社會(huì)經(jīng)濟(jì)發(fā)展到一定階段的產(chǎn)物，是現(xiàn)代企業(yè)管理的重
要手段。加強(qiáng)會(huì)計(jì)監(jiān)督，強(qiáng)化內(nèi)部會(huì)計(jì)控制，是解決當(dāng)前會(huì)計(jì)秩序混亂、會(huì)計(jì)信
息失真和維護(hù)所有者權(quán)益的重要措施，也是社會(huì)進(jìn)步、經(jīng)濟(jì)發(fā)展的必然趨勢。內(nèi)
部會(huì)計(jì)控制的建立、健全及實(shí)施是企業(yè)生產(chǎn)經(jīng)營成敗的關(guān)鍵本文首先論述了國外
內(nèi)部會(huì)計(jì)控制理論的發(fā)展歷程，分析了我國內(nèi)部會(huì)計(jì)控制的研究現(xiàn)狀:其次，從
我國石油企業(yè)內(nèi)部會(huì)計(jì)控制現(xiàn)狀出發(fā)，分析了內(nèi)部會(huì)計(jì)失控的主要原困所在，針
對(duì)石油企業(yè)的現(xiàn)狀和內(nèi)部會(huì)計(jì)控制的內(nèi)容要求，提出了我國石油企業(yè)內(nèi)部會(huì)計(jì)控
制制度設(shè)計(jì)方案的基本思路?？梢灶A(yù)期，通過本論文的研究為改變我國石油企業(yè)
內(nèi)部會(huì)計(jì)控制現(xiàn)狀以及管理思路和方法，促進(jìn)石油企業(yè)由“粗放型”管理向“精
細(xì)化”管理的轉(zhuǎn)化，提高石油企業(yè)的經(jīng)濟(jì)效益將提供有益的參考依據(jù)。
關(guān)鍵詞:石油企業(yè)內(nèi)部會(huì)計(jì)控制設(shè)計(jì)
1.概述·····················································……‘····
1.1.課題的提出····························..··，············…
1.2.題研究的目的及意義················，····················
1.3.課題研究的主要方法·····································
2.國內(nèi)外內(nèi)部控制理論的研究現(xiàn)狀····························
2.1.國外內(nèi)部會(huì)計(jì)控制理論的發(fā)展歷程···················
2.2.我國內(nèi)部會(huì)計(jì)控制理論的研究現(xiàn)狀··················
3.內(nèi)部會(huì)計(jì)控制基礎(chǔ)理論研究·································
3.1.內(nèi)部會(huì)計(jì)控制的內(nèi)涵····································
3.2.內(nèi)部會(huì)計(jì)控制的特征···························……，····
3.3.內(nèi)部會(huì)計(jì)控制的原則······································
3.4.內(nèi)部會(huì)計(jì)控制的目標(biāo)······································
4.內(nèi)部會(huì)計(jì)控制的內(nèi)容研究······································
4.1.基本控制·····················································
4.2.紀(jì)律控制·····················································
4.3.實(shí)務(wù)控制·····················································
4.4.責(zé)任會(huì)計(jì)控制···············································
5.我國石油企業(yè)內(nèi)部會(huì)計(jì)控制現(xiàn)狀及原因分析··············
5.1.我國石油企業(yè)內(nèi)部會(huì)計(jì)控制現(xiàn)狀·······················
5.2.存在的問題及原因分析···································
6.我國石油企業(yè)內(nèi)部會(huì)計(jì)控制制度設(shè)計(jì)····················
6.1.我國石油企業(yè)內(nèi)部會(huì)計(jì)控制設(shè)計(jì)的特點(diǎn)··············
6.2.我國石油企業(yè)會(huì)計(jì)系統(tǒng)的控制設(shè)計(jì)····················
6.3.我國石油企業(yè)的關(guān)鍵環(huán)節(jié)的控制設(shè)計(jì)·················
6.4.我國石油企業(yè)的關(guān)鍵點(diǎn)的控制設(shè)計(jì)····················
7.結(jié)論·································································
致謝·····················...································，·····
參考文獻(xiàn)······························································