论企业内部会计制度的制定

“两则”的颁布实施标志着我国会计改革已迈出了富有成效的第一步。但它并不是会计改革的终极和全部。“两则”是总的标准，但不能解决成千上万企业千差万别的具体会计问题。要真正将企业的会计工作搞的合乎规范，切合企业实际需要，就必须制定企业的内部会计制度。本文就制定企业内部会计制度的意义，应遵循的原则以及应采用的方法步骤等进行了探索，提出了制定企业内部会计制度应遵循“两则”的基本要求，结合企业生产经营的特点，保证会计信息的质量特征。遵循成本效益等原则。要从总体设计入手，确定会计核算形式，确定会计科目及使用方法，确定会计政策，设计内部控制制度。

A DISCUSSION ABOUT INTERNAL ACCOUNTING SYSTEM IN THE ENTERPRISES

The promulgation and implement of the "two criterions" has marked a successful beginning of the reform about the accounting system in our country. However, it is not the whole of this reform. The " two criterions" are general principles, they couldn't solve immense variety of those specific accounting problems which are present in tens of thousands of enterprises. For this reason, an internal accounting system must be laid down for the enterprises, so that their accounting work would be both in conformity with the standard and geared to the actual demands.In this paper, the author not only explains the importance about working out on internal accounting system, but also explains the regulations and methods which must be abided by. The author valuates that to lay down the internal accounting system,one must abide by the "two criterions" and combine the specific conditions in enterprises' productions and managements. Also, one must guarantee the quality of accounting information, and follow the cost accounting, etc. In addition, to work out the internal accounting system, one has to start with overall plan, then determine the forms of business accounting,the accounting subjects and their usages, accounting policy and designs for internal control system.