會計學dissertation：關于企業內部的會計學控制理論分析

First, internal accounting controls and corporate culture Overview
一、內部會計控制和企業文化概述

(A) the internal accounting control
（一）內部會計控制

Internal accounting control is to improve the quality of accounting information, protecting assets safe, complete, relevant laws, rules and regulations to ensure the implementation of the development and implementation of a series of control methods, measures and procedures. Internal accounting control system is to strengthen the internal control and management, improve management efficiency and economic unit, unit management objectives to achieve an effective management system. In the field of accounting, internal accounting controls and some weak, there is financial balance control, providing false accounting information of the phenomenon. On the surface, this shows that our company's internal accounting control problems. Its deeper reason is the lack of internal accounting control corporate cultural factors.
內部會計控制是為了提高會計信息質量，保護資產的安全、完整，確保有關法律法規和規章制度的貫徹執行而制定和實施的一系列控制方法、措施和程序。內部會計控制制度是強化內部控制管理，提高單位經營管理效率和經濟效益，實現單位管理目標的一種有效的管理制度。在會計領域，有的企業內部會計控制薄弱，存在財務收支失控，提供虛假會計信息的現象。從表面看，這說明我國企業的內部會計控制存在問題。其更深層次的原因是內部會計控制中缺乏企業文化的因素。


(Two) Corporate Culture
（二）企業文化


Corporate culture is operating in the production process, after long advocated business leaders and staff have formed long-term practice of the enterprise features for corporate members generally recognized and observed values ??and beliefs, the spirit of enterprise, codes of conduct, ethics, traditions such sum. Corporate culture is the enterprise employees ideas, ways of thinking, behavior for the unity and integration, so that reflect the value of its own staff and business development goals to achieve organic combination. When the system has failed, and when the system fails, the business must rely on corporate culture. Corporate culture is an enterprise central nervous system, it is dominated people's way of thinking, behavior. In a good corporate culture created on the basis of internal accounting control system, is bound to become a code of conduct, well implemented, will effectively solve the problems of internal accounting controls.   http://www.mythingswp7.com/kjlw/
企業文化是企業在生產經營過程中，經過企業領導者長期倡導和員工長期實踐所形成的具有本企業特色，為企業成員普遍認同和遵守的價值信念、企業精神、行為準則、道德規范、傳統習慣等的總和。企業文化是將企業員工的思想觀念、思維方式、行為方式進行的統一和融合，使員工自身價值的體現和企業發展目標的實現達到有機的結合。各項制度都有失效的時候，而當制度失效時，企業經營靠的就是企業文化。企業文化是一個企業的中樞神經，它所支配的是人們的思維方式、行為方式。在良好的企業文化基礎上所建立的內部會計控制制度，必然會成為人們行為規范，得到很好的貫徹執行，會有效地解決內部會計控制出現的問題。

Second, corporate culture and the relationship between the internal accounting control

Corporate culture as the spirit of enterprise and management of the central pillar, and its role in internal accounting controls manifested through its function: (a) aggregation functions, corporate culture in the enterprise has created a solidarity, harmony and mutual trust , strengthen the sense of community that is formed between enterprise employees strong cohesion and solidarity; (two)-oriented features, is through the enterprise culture of leaders and workers play a guiding role; (three) excitation function, shared values ??make Each worker felt the value of their own existence and behavior, self-realization is the highest kind of spiritual needs met, this will become a strong incentive to meet; (four) constraint functions, through ethical, institutional and cultural constraints, standardize enterprise behavior of employees, the formation mechanism of self-restraint employees. It is the function of corporate culture to guide the conduct of internal accounting controls.
Due to the internal accounting control is actually a person's control, internal accounting control elements into the corporate culture through an effective combination of both, can solve the problems of internal accounting controls, can effectively improve the enterprise management level, the key premise is companies to develop internal control system must be reasonable, corporate culture must be corporate values ??and business philosophy of the building.

Third, from the perspective of corporate culture to strengthen internal accounting controls

(A) people-oriented, strengthen internal accounting controls


People-oriented management, the basic idea is that people are the most basic elements of management, who are dynamic, and the environment is a kind of interaction: the creation of a favorable environment can promote human development and enterprise development; personal goals and corporate goals are coordination, enterprises will become a learning organization, so that employees can achieve their goals, in the process, learn more about enterprise employees allows companies to better reflect the goals of employee benefits and employee objectives; people-oriented management to comprehensive development of man's core, human development is the enterprise development and social development of the premise.


Specific to strengthen internal accounting controls, and on vital sectors of accountants to pay attention to training and education, follow-up inspection, so listen to his words, observing his actions, for those thinking impure, misbehavior, bad habits do not change a person to act decisively to adjust , especially for those who have abnormalities, such as participation in business, stocks, gambling and other acts of accountants to take timely and decisive measures to solve problems that may arise in the bud.
Strengthen accountants professional ethics, strengthen self-discipline practitioners. In our current market environment, people's money consciousness relatively strong, but the current management system is far from perfect. In such an environment, the accountants will inevitably be affected, because many accountants mental balance, which leads to crime. Therefore, to strengthen ideological and moral concepts accountants and business ethics education is of great significance.


(Two) to create a controlled environment to strengthen internal accounting controls


1, business philosophy, is a unique enterprise engaged in production and management activities of the methodological principles. It is the basis for guiding corporate behavior. The corporate philosophy of internal accounting controls being applied, is to make relevant personnel with a positive attitude to achieve the objectives of internal accounting controls


2, values, people based on some utilitarian or moral pursuit of existence itself on people, behavior and behavioral evaluation of the results of the basic ideas. It can be said

that life is to value the pursuit of values ??determines the pursuit of life behavior. Corporate values, refers to the existence of the business enterprise workers on the significance of business purpose, business purpose and to whom the value of the pursuit of the overall evaluation, personalized sense of community is the enterprise value of the common criteria for all employees. Only on the basis of shared values ??to generate corporate guidelines correct value targets. With the correct value of the pursuit of goals that are struggling to value target behavior, companies have hope. Specific to the internal accounting controls, if relevant personnel to achieve the objectives of internal accounting controls is valuable, otherwise it is worthless.


3, the spirit of enterprise is the enterprise based on its own specific nature, mission, purpose, and direction of development requirements of the times, and after the formation of carefully cultivated spirit of enterprise group members. Entrepreneurship is the core of enterprise culture in the whole corporate culture plays a dominant role. Entrepreneurship and internal accounting controls of each individual contact, if the spirit of enterprise internal accounting control is to achieve results from the point of view of internal accounting control objectives, namely to ensure that accounting information is true, asset protection security, integrity and ensure the implementation of laws and regulations .


4, business ethics is adjusted between the enterprise and other enterprises, between enterprises and customers, internal employees of the relationship between the sum of norms of behavior. Corporate ethics and legal norms and rules and norms are different, does not have that kind of mandatory and binding, but with a positive demonstration effect and a strong appeal, when people are recognized and accepted by the power of self-restraint. Therefore, it has a wider range of adaptability, is to constrain the behavior of enterprises and workers an important tool. Internal accounting controls, including professional ethics professional ethics aspects, including honesty, trustworthiness, diligence, responsibility and so on.


In summary, the corporate culture is the foundation of internal accounting controls, internal accounting control is the means, the internal accounting control into the corporate culture, in order to gather up the corporate real power to achieve the objectives of internal accounting controls.