59頁
摘要
內(nèi)部會計控制制度是社會經(jīng)濟發(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。加強會計監(jiān)督，強化內(nèi)部會計控制，是解決當前會計秩序混亂、會計信
息失真和維護所有者權(quán)益的重要措施，也是社會進步、經(jīng)濟發(fā)展的必然趨勢。內(nèi)
部會計控制的建立、健全及實施是企業(yè)生產(chǎn)經(jīng)營成敗的關(guān)鍵本文首先論述了國外
內(nèi)部會計控制理論的發(fā)展歷程，分析了我國內(nèi)部會計控制的研究現(xiàn)狀:其次，從
我國石油企業(yè)內(nèi)部會計控制現(xiàn)狀出發(fā)，分析了內(nèi)部會計失控的主要原困所在，針
對石油企業(yè)的現(xiàn)狀和內(nèi)部會計控制的內(nèi)容要求，提出了我國石油企業(yè)內(nèi)部會計控
制制度設(shè)計方案的基本思路?？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)部會計控制現(xiàn)狀以及管理思路和方法，促進石油企業(yè)由“粗放型”管理向“精
細化”管理的轉(zhuǎn)化，提高石油企業(yè)的經(jīng)濟效益將提供有益的參考依據(jù)。
關(guān)鍵詞:石油企業(yè)內(nèi)部會計控制設(shè)計
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)部會計控制理論的發(fā)展歷程···················
2.2.我國內(nèi)部會計控制理論的研究現(xiàn)狀··················
3.內(nèi)部會計控制基礎(chǔ)理論研究·································
3.1.內(nèi)部會計控制的內(nèi)涵····································
3.2.內(nèi)部會計控制的特征···························……，····
3.3.內(nèi)部會計控制的原則······································
3.4.內(nèi)部會計控制的目標······································
4.內(nèi)部會計控制的內(nèi)容研究······································
4.1.基本控制·····················································
4.2.紀律控制·····················································
4.3.實務(wù)控制·····················································
4.4.責任會計控制···············································
5.我國石油企業(yè)內(nèi)部會計控制現(xiàn)狀及原因分析··············
5.1.我國石油企業(yè)內(nèi)部會計控制現(xiàn)狀·······················
5.2.存在的問題及原因分析···································
6.我國石油企業(yè)內(nèi)部會計控制制度設(shè)計····················
6.1.我國石油企業(yè)內(nèi)部會計控制設(shè)計的特點··············
6.2.我國石油企業(yè)會計系統(tǒng)的控制設(shè)計····················
6.3.我國石油企業(yè)的關(guān)鍵環(huán)節(jié)的控制設(shè)計·················
6.4.我國石油企業(yè)的關(guān)鍵點的控制設(shè)計····················
7.結(jié)論·································································
致謝·····················...································，·····
參考文獻······························································