会计学dissertation：关于企业内部的会计学控制理论分析

First, internal accounting controls and corporate culture Overview
一、内部会计控制和企业文化概述

(A) the internal accounting control
（一）内部会计控制

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.
内部会计控制是为了提高会计信息质量，保护资产的安全、完整，确保有关法律法规和规章制度的贯彻执行而制定和实施的一系列控制方法、措施和程序。内部会计控制制度是强化内部控制管理，提高单位经营管理效率和经济效益，实现单位管理目标的一种有效的管理制度。在会计领域，有的企业内部会计控制薄弱，存在财务收支失控，提供虚假会计信息的现象。从表面看，这说明我国企业的内部会计控制存在问题。其更深层次的原因是内部会计控制中缺乏企业文化的因素。


(Two) Corporate Culture
（二）企业文化


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.ukthesis.org/kjlw/
企业文化是企业在生产经营过程中，经过企业领导者长期倡导和员工长期实践所形成的具有本企业特色，为企业成员普遍认同和遵守的价值信念、企业精神、行为准则、道德规范、传统习惯等的总和。企业文化是将企业员工的思想观念、思维方式、行为方式进行的统一和融合，使员工自身价值的体现和企业发展目标的实现达到有机的结合。各项制度都有失效的时候，而当制度失效时，企业经营靠的就是企业文化。企业文化是一个企业的中枢神经，它所支配的是人们的思维方式、行为方式。在良好的企业文化基础上所建立的内部会计控制制度，必然会成为人们行为规范，得到很好的贯彻执行，会有效地解决内部会计控制出现的问题。

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.