畢業論文
運用價值鏈分析優化企業的內部控制
摘要:企業的內部控制的完善有助於企業經營目標的實現、保障資產安全和會計信息的真實性，所以建立現代企業制度必須加強企業內部控制。目前企業內部控制存在問題和局限性，很難在企業經營管理的各個方面實行全方位的有效控制，發揮良好的效益。本文通過對價值鏈的分析，建立價值鏈的會計管理信息系統，通過新的會計管理系統，以業務流程為基點，加強內部控制的實時性和開放性，定義新的內部控制規則，從而優化企業的內部控制。
關鍵詞：價值鏈的會計管理信息系統，業務流程，實時性，開放性
Using value chain analysis optimization enterprises internal control
Abstract: Enterprises internal control consummation is helpful to the enterprise manages the goal the realization, the safeguard property security and the accounting information authenticity, therefore the establishment modern enterprise system must strengthen the enterprise internal control. At present the enterprise internal control existence question and the limitation, very difficultly manage the management in the enterprise each aspect to implement the omni-directional active control, displays the good benefit. This article through to the value chain analysis, accountant which establishes the value chain the management information system, through new accountant the management system management system, take the service flow as the basic point, strengthens the internal control timeliness and openness, defines the new internal control rule, thus optimized enterprises internal control.
Keywords: Value chain accountant management information system, service flow ,timeliness, openness
運用價值鏈分析優化企業的內部控制
摘要:企業的內部控制的完善有助於企業經營目標的實現、保障資產安全和會計信息的真實性，所以建立現代企業制度必須加強企業內部控制。目前企業內部控制存在問題和局限性，很難在企業經營管理的各個方面實行全方位的有效控制，發揮良好的效益。本文通過對價值鏈的分析，建立價值鏈的會計管理信息系統，通過新的會計管理系統，以業務流程為基點，加強內部控制的實時性和開放性，定義新的內部控制規則，從而優化企業的內部控制。
關鍵詞：價值鏈的會計管理信息系統，業務流程，實時性，開放性
Using value chain analysis optimization enterprises internal control
Abstract: Enterprises internal control consummation is helpful to the enterprise manages the goal the realization, the safeguard property security and the accounting information authenticity, therefore the establishment modern enterprise system must strengthen the enterprise internal control. At present the enterprise internal control existence question and the limitation, very difficultly manage the management in the enterprise each aspect to implement the omni-directional active control, displays the good benefit. This article through to the value chain analysis, accountant which establishes the value chain the management information system, through new accountant the management system management system, take the service flow as the basic point, strengthens the internal control timeliness and openness, defines the new internal control rule, thus optimized enterprises internal control.
Keywords: Value chain accountant management information system, service flow ,timeliness, openness
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