本文關(guān)鍵詞： 內(nèi)部會(huì)計(jì)控制 預(yù)算管理控制 資金控制 成本控制 應(yīng)收賬款控制　出處：《河北工業(yè)大學(xué)》2013年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：2000年我國(guó)勘察設(shè)計(jì)行業(yè)經(jīng)歷了經(jīng)濟(jì)體制改革，全面走向市場(chǎng)。隨著加入世貿(mào)組織后我國(guó)勘察設(shè)計(jì)市場(chǎng)的逐步放開(kāi)，，2006年以后外商投資企業(yè)不斷涌入勘察設(shè)計(jì)市場(chǎng)，勘察設(shè)計(jì)行業(yè)未來(lái)的競(jìng)爭(zhēng)也將更加激烈�？辈煸O(shè)計(jì)企業(yè)要想在百舸爭(zhēng)游的市場(chǎng)之中立于不敗之地，就必須首先健全企業(yè)內(nèi)部會(huì)計(jì)控制制度，降低企業(yè)風(fēng)險(xiǎn)提升企業(yè)競(jìng)爭(zhēng)力。本文以CAC設(shè)計(jì)院為研究主體，對(duì)該設(shè)計(jì)院內(nèi)部會(huì)計(jì)控制系統(tǒng)進(jìn)行深入的調(diào)研、分析。借鑒企業(yè)內(nèi)部會(huì)計(jì)控制的理論和方法，并結(jié)合自己多年的財(cái)務(wù)管理實(shí)踐經(jīng)驗(yàn)，對(duì)該設(shè)計(jì)院內(nèi)部會(huì)計(jì)控制系統(tǒng)中存在的主要問(wèn)題進(jìn)行梳理和分析，并針對(duì)存在的問(wèn)題提出改進(jìn)建議。 本文首先介紹了研究背景和意義，論述了內(nèi)部會(huì)計(jì)控制概念、內(nèi)容、方法和歷史沿革以及當(dāng)今學(xué)者的研究成果，為后續(xù)案例企業(yè)內(nèi)部會(huì)計(jì)控制研究提供了理論基礎(chǔ)。然后從內(nèi)部會(huì)計(jì)控制理論出發(fā)，對(duì)CAC設(shè)計(jì)院內(nèi)部會(huì)計(jì)控制現(xiàn)狀進(jìn)行分析，指出存在的問(wèn)題，并做出原因分析。在以上分析的基礎(chǔ)上，提出CAC設(shè)計(jì)院內(nèi)部會(huì)計(jì)控制的改進(jìn)意見(jiàn)，包括會(huì)計(jì)組織機(jī)構(gòu)設(shè)置、預(yù)算管理控制、資金控制、成本控制和應(yīng)收賬款控制等幾個(gè)方面。本文認(rèn)為內(nèi)部會(huì)計(jì)控制的關(guān)鍵是要做到流程控制，以確保內(nèi)部會(huì)計(jì)控制的執(zhí)行力。因此本文在各個(gè)控制改進(jìn)上加入了流程描述以明確各部門(mén)職責(zé)和控制流程。 本文希望通過(guò)對(duì)CAC設(shè)計(jì)院內(nèi)部會(huì)計(jì)控制研究和探討，能夠?qū)ξ覈?guó)勘察設(shè)計(jì)企業(yè)內(nèi)部會(huì)計(jì)控制制度的完善有借鑒意義。
[Abstract]:In 2000, the survey and design industry of our country experienced the economic system reform and went to the market in an all-round way. With the gradual liberalization of the survey and design market after China's accession to the WTO, foreign invested enterprises continued to pour into the survey and design market after 2006. The future competition in the field of reconnaissance and design will also be more intense. If the reconnaissance and design enterprises want to be invincible in the market of hundred GE, they must first perfect the internal accounting control system of the enterprises. This paper takes the CAC Design Institute as the main body of study, carries on the thorough investigation and analysis to the internal accounting control system of the design institute, and draws lessons from the theory and method of the internal accounting control of the enterprise. Combined with years of practical experience in financial management, this paper combs and analyzes the main problems existing in the internal accounting control system of the design institute, and puts forward some suggestions for improvement in view of the existing problems. This paper first introduces the research background and significance, discusses the concept, content, methods and historical evolution of internal accounting control, as well as the research results of today's scholars. This paper provides a theoretical basis for the subsequent research on internal accounting control of enterprises. Then, based on the theory of internal accounting control, the present situation of internal accounting control in CAC design institute is analyzed, and the existing problems are pointed out. On the basis of the above analysis, the paper puts forward some suggestions for improving the internal accounting control of CAC design institute, including the setting up of accounting organization, budget management control, capital control, This paper thinks that the key of internal accounting control is to achieve flow control. In order to ensure the execution of internal accounting control, this paper adds a process description to each control improvement to clarify the responsibility and control flow of each department. This paper hopes that the research and discussion on the internal accounting control of CAC design institute can be used for reference to improve the internal accounting control system of our country's reconnaissance and design enterprises.
【學(xué)位授予單位】：河北工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F275;F426.1

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