摘要

主要分析目前有代表性企业会计控制目标系统化存在的问题，并针对存在的问题提出几点建议，希望能对建立一个完整的、全面的企业会计控制目标系统化有所帮助。以为例分析近几年来，随着国内外舞弊丑闻的频频爆发，会计控制目标系统化这个概念越来越多的人所熟知。但是从会计控制目标系统化的发展历程上看，我们不得不承认，今天所流行的会计控制目标系统化问题几乎是来自于审计研究的领域，也正由于审计界正式提出会计控制目标系统化后，人们才意识到会计控制目标系统化的重要性，从而根据企业整体管理目标来研究企业会计控制目标系统化系统。一家有投资价值的企业不仅要有良好的经营业绩和发展前景，还必须拥有合理、有效的会计控制目标系统化系统。企业所披露的会计控制目标系统化信息的质量，不仅反映其自身是否己经建立完善的会计控制目标系统化系统和对信息披露责任的认识，更影响投资者、债权人以及监管者的判断与决策。

关键词：科技；会计控制目标系统化；制度建设；体质改革；素质建设；信息失真

Renovo Technology Company Research on Internal Accounting Control

Abstract

This paper mainly analyzes the present existing problems of internal control are representative of the company, and puts forward some suggestions aiming at the existing problems, hoping to create a complete, comprehensive internal control system of enterprise help. In this paper; associative technology company as an example analysis in recent years, with the frequent outbreak of China’s internal and external fraud scandals, internal control this concept more and more people are familiar with, but from the development of the internal control perspective, we have to admit that, internal control problems are popular today is almost from the audit study field. Have investment value of the company should not only have a good business performance and developing prospect, also must have a reasonable and effective internal control system. The quality of internal control information disclosure of listed companies, not only reflect its own whether has set up perfect internal control system and the understanding of information disclosure responsibility, more influence the judgment and decision of the investors, creditors and regulators.

Key words: Renovo science and technology; internal control; the system construction; health reform; quality of construction; information distortion