本文關(guān)鍵詞：基于信息化的CS市屬縣級供電企業(yè)的內(nèi)部會計(jì)控制研究　出處：《長沙理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

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【摘要】：內(nèi)部會計(jì)控制是供電企業(yè)加強(qiáng)內(nèi)部管理的一種手段,科學(xué)的內(nèi)部會計(jì)控制能夠規(guī)范供電企業(yè)會計(jì)行為,保證供電企業(yè)資產(chǎn)安全,促進(jìn)企業(yè)經(jīng)濟(jì)效益的不斷提高,而高速發(fā)展的信息技術(shù)對內(nèi)部會計(jì)控制系統(tǒng)帶來了較大的沖擊和推動,給供電企業(yè)帶來了管理思想和技術(shù)上的一場革命,給供電企業(yè)注入了新的生機(jī)。CS市屬縣級供電企業(yè)只有改變傳統(tǒng)的成本管理模式,建立科學(xué)的成本管理體系,才能在日益激烈的競爭中爭取獲得比較優(yōu)勢。如何有效地加強(qiáng)縣級供電企業(yè)的內(nèi)部會計(jì)控制,以確�？h級供電企業(yè)資產(chǎn)的安全性與完整性,促進(jìn)社會經(jīng)濟(jì)平穩(wěn)、有序、持續(xù)發(fā)展,這是擺在我們面前一個(gè)嚴(yán)肅且十分重要的課題。論文分析了CS市屬縣級供電企業(yè)內(nèi)部會計(jì)控制現(xiàn)狀和信息化環(huán)境下內(nèi)部控制的變化,首先介紹了內(nèi)部會計(jì)控制的定義、目標(biāo)、原則,然后闡述了信息技術(shù)條件下的內(nèi)部會計(jì)控制情況,并從信息化角度詳細(xì)分析了CS市屬縣級供電企業(yè)內(nèi)部會計(jì)控制實(shí)施情況以及信息化環(huán)境下內(nèi)部會計(jì)控制的變化主要有控制范圍、控制時(shí)點(diǎn)、控制主體、控制內(nèi)容及信息溝通模式的變化,并詳細(xì)分析了CS市屬縣級供電企業(yè)信息化內(nèi)部會計(jì)控制存在的問題：信息化系統(tǒng)方面內(nèi)部控制方面、統(tǒng)一歸口于財(cái)務(wù)管理中心集中管控方面、監(jiān)督機(jī)制缺失,會計(jì)信息失真方面以及控制活動存在漏洞等問題,并針對存在的問題,提出CS市屬縣級供電企業(yè)完善內(nèi)部會計(jì)制度的建議,包括信息技術(shù)控制系統(tǒng)改進(jìn)策略和信息化內(nèi)部會計(jì)控制改進(jìn)的具體措施。通過論述,本文認(rèn)為良好的內(nèi)部會計(jì)控制即是縣級供電企業(yè)持續(xù)健康發(fā)展的需要。本文從信息化角度對CS市屬縣級供電企業(yè)的內(nèi)部會計(jì)控制全面分析,提出了完善內(nèi)部會計(jì)控制的思路與方法,從組織控制、流程控制和信息系統(tǒng)控制及信息系統(tǒng)審計(jì)四方面制定CS市屬縣級供電企業(yè)的內(nèi)部會計(jì)控制系統(tǒng)改進(jìn)設(shè)計(jì)策略,并且從會計(jì)系統(tǒng)的建立與維護(hù)、會計(jì)系統(tǒng)組織與管理、會計(jì)業(yè)務(wù)流程、會計(jì)系統(tǒng)操作,會計(jì)數(shù)據(jù)和程序安全等五個(gè)方面對CS市屬縣級供電企業(yè)進(jìn)行內(nèi)部會計(jì)控制,通過設(shè)立良好的控制活動,為規(guī)范CS市屬縣級供電企業(yè)內(nèi)部會計(jì)控制提供了有效支撐。對其他企業(yè)也有一定的借鑒作用。
[Abstract]:Internal accounting control is a means for power supply enterprises to strengthen internal management. Scientific internal accounting control can standardize the accounting behavior of power supply enterprises, ensure the safety of power supply enterprises' assets, and promote the continuous improvement of enterprise economic benefits. The rapid development of information technology to the internal accounting control system has brought a greater impact and promotion to the power supply enterprises to bring management ideas and a revolution in technology. Power supply enterprises to inject new vitality. CS City power supply enterprises at the county level only to change the traditional cost management model and establish a scientific cost management system. How to effectively strengthen the internal accounting control of county-level power supply enterprises in order to ensure the security and integrity of the assets of county-level power supply enterprises and promote social and economic stability. Orderly and sustainable development is a serious and very important subject in front of us. This paper analyzes the status quo of internal accounting control and the change of internal control under the information environment in CS county-level power supply enterprises. This paper first introduces the definition, goal and principle of internal accounting control, and then expounds the situation of internal accounting control under the condition of information technology. And from the angle of informatization, this paper analyzes in detail the implementation of internal accounting control in CS county-level power supply enterprises and the changes of internal accounting control under the information environment, including the control scope, the control time point and the control subject. The change of control content and information communication mode, and detailed analysis of CS city power supply enterprise information internal accounting control problems: information system aspects of internal control. Unified focus on the financial management center centralized control, the lack of oversight mechanism, accounting information distortion and control activities exist loopholes, and so on, and in view of the existing problems. This paper puts forward some suggestions on how to improve the internal accounting system of the power supply enterprises at the county level, including the improvement strategy of the information technology control system and the concrete measures for the improvement of the information internal accounting control. This paper holds that good internal accounting control is the need of sustainable and healthy development of county-level power supply enterprises. This paper comprehensively analyzes the internal accounting control of CS county-level power supply enterprises from the perspective of information technology. This paper puts forward the ideas and methods of perfecting internal accounting control from the perspective of organizational control. Process control, information system control and information system audit four aspects of the development of CS county power supply enterprises internal accounting control system improvement design strategy, and from the establishment and maintenance of accounting system. Accounting system organization and management, accounting business process, accounting system operation, accounting data and procedure safety are five aspects of the CS city of county-level power supply enterprises for internal accounting control, through the establishment of good control activities. It provides an effective support for standardizing the internal accounting control of the power supply enterprises at the county level under the city of CS, and also provides some reference for other enterprises.
【學(xué)位授予單位】：長沙理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.61

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相關(guān)期刊論文 前1條

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本文編號：1414422