發(fā)布時(shí)間：2018-01-19 12:00

  本文關(guān)鍵詞： 安裝公司 會(huì)計(jì)核算 會(huì)計(jì)問(wèn)題　出處：《哈爾濱商業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：石油行業(yè)是關(guān)系到我國(guó)經(jīng)濟(jì)發(fā)展的重要行業(yè),石油系統(tǒng)下的安裝公司也占據(jù)著越來(lái)越重要的地位。由于石油系統(tǒng)安裝公司有其特殊性,如安裝項(xiàng)目較為偏遠(yuǎn),會(huì)計(jì)人員數(shù)量較少,會(huì)計(jì)部門管理不完善,這類公司的會(huì)計(jì)問(wèn)題如果沒(méi)有得到妥善解決,不僅會(huì)使公司自身賬目不清,財(cái)務(wù)報(bào)表混亂,影響企業(yè)財(cái)務(wù)資料的匯總和計(jì)算當(dāng)年利潤(rùn)的準(zhǔn)確性,也影響對(duì)各年財(cái)務(wù)情況的評(píng)價(jià),影響分析不同年份各財(cái)務(wù)指標(biāo)的變化趨勢(shì),最終影響企業(yè)利潤(rùn)最大化的目標(biāo),同時(shí)損害銀行等債權(quán)人的利益,還會(huì)導(dǎo)致整個(gè)石油系統(tǒng)安裝公司面臨著財(cái)務(wù)風(fēng)險(xiǎn)。目前我國(guó)針對(duì)石油系統(tǒng)下安裝公司遵循的是企業(yè)會(huì)計(jì)準(zhǔn)則,對(duì)石油系統(tǒng)下安裝公司一些特殊會(huì)計(jì)問(wèn)題沒(méi)有提出系統(tǒng)的解決辦法,石油系統(tǒng)下安裝公司內(nèi)部監(jiān)管部門對(duì)財(cái)務(wù)部門的監(jiān)管也并不十分嚴(yán)格,而這類公司的會(huì)計(jì)流程并不十分完善,導(dǎo)致石油系統(tǒng)下安裝公司出現(xiàn)許多會(huì)計(jì)問(wèn)題所以石油行業(yè)安裝公司的會(huì)計(jì)問(wèn)題亟待解決。論文以石油系統(tǒng)下安裝公司為切入點(diǎn),在借鑒國(guó)內(nèi)國(guó)外大型石油系統(tǒng)下安裝公司的會(huì)計(jì)核算經(jīng)驗(yàn)的基礎(chǔ)上,以文獻(xiàn)研究法,案例分析法,總結(jié)歸納法為研究方法,以委托代理理論、會(huì)計(jì)信息披露理論、信息不對(duì)稱理論和內(nèi)部控制理論為基礎(chǔ),以大慶石油A安裝公司為例,對(duì)公司會(huì)計(jì)核算流程進(jìn)行詳細(xì)分析,在收入確認(rèn)、成本核算、預(yù)算編制和會(huì)計(jì)基礎(chǔ)工作等方面找出其中存在問(wèn)題,并剖析其成因,最終從嚴(yán)格確認(rèn)建筑收入確認(rèn)標(biāo)準(zhǔn),科學(xué)管理企業(yè)成本,考慮環(huán)境變化對(duì)預(yù)算編制的影響,完善會(huì)計(jì)基礎(chǔ)工作等方面提出對(duì)策,從根本上解決大慶油田A安裝公司會(huì)計(jì)問(wèn)題,提升其市場(chǎng)競(jìng)爭(zhēng)力,以期為我國(guó)石油系統(tǒng)安裝公司會(huì)計(jì)問(wèn)題研究與解決做出一定的貢獻(xiàn)。
[Abstract]:The petroleum industry is an important industry related to the economic development of our country, and the installation companies under the petroleum system also occupy a more and more important position. Because of the particularity of the petroleum system installation companies, such as the remote installation projects. The number of accountants is small and the management of accounting department is not perfect. If the accounting problems of this kind of companies are not properly solved, it will not only make the company's own accounts unclear and the financial statements confused. It affects the summary of enterprise financial information and the accuracy of calculating the current year's profit, also affects the evaluation of the financial situation of each year, and influences the analysis of the changing trend of each financial index in different years. Finally, it will affect the goal of maximizing the profit of the enterprise, and at the same time damage the interests of the creditors such as the bank. It will also lead to the whole petroleum system installation company facing financial risk. At present, the company under the petroleum system in our country follows the enterprise accounting standards. There is no systematic solution to some special accounting problems of the installation company under petroleum system, and the supervision of financial department is not very strict in the internal regulatory department of the installation company under the petroleum system. But the accounting process of this kind of company is not very perfect. As a result there are many accounting problems in the installation company under petroleum system so the accounting problems of the installation company in petroleum industry need to be solved urgently. This paper takes the installation company under the petroleum system as the starting point. Based on the experience of domestic and foreign large petroleum installation companies, this paper takes literature research, case analysis, induction as the research method and principal-agent theory as the research method. Accounting information disclosure theory, information asymmetry theory and internal control theory as the basis, taking Daqing petroleum A installation company as an example, the accounting process of the company is analyzed in detail, in revenue recognition, cost accounting. To find out the existing problems in budgeting and accounting basic work, and analyze its causes, finally from the strict confirmation of construction revenue recognition standards, scientific management of enterprise costs, considering the impact of environmental changes on budget preparation. In order to solve the accounting problems of A installation Company in Daqing Oil Field and enhance its market competitiveness, the author puts forward some countermeasures to improve the basic work of accounting. In order to make a certain contribution to the research and solution of accounting problems of petroleum system installation companies in China.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.22;F406.7

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 鄭婭,鄭倫一;應(yīng)正確處理石油系統(tǒng)多種經(jīng)營(yíng)與主業(yè)的經(jīng)濟(jì)關(guān)系[J];財(cái)會(huì)通訊;1998年10期

2 顧福民;我國(guó)石油系統(tǒng)引進(jìn)的第一座深冷廠投運(yùn)[J];深冷技術(shù);1988年01期

3 何自新;石油系統(tǒng)科研單位改革構(gòu)想[J];石油科技論壇;1996年02期

4 段自臻;;石油系統(tǒng)如何落實(shí)內(nèi)控制度[J];大家;2011年06期

5 裴敬秀;;對(duì)勞動(dòng)用工制度改革的觀察與思考[J];四川石油經(jīng)濟(jì);2000年06期

6 李德芳;;淺談新時(shí)期下石油系統(tǒng)基層保密工作的現(xiàn)狀與對(duì)策[J];鉆采工藝;2006年01期

7 王三銘;;河北省商業(yè)石油系統(tǒng)科技工作初見(jiàn)成效[J];商場(chǎng)現(xiàn)代化;1982年02期

8 ;微吧[J];中國(guó)經(jīng)濟(jì)周刊;2014年26期

9 鄭立宏;加油機(jī)盜油術(shù)揭密與防范[J];商業(yè)時(shí)代;2005年19期

10 周學(xué)書,王立志;振興石油系統(tǒng)機(jī)械行業(yè)的設(shè)想[J];石油機(jī)械;1990年08期

相關(guān)重要報(bào)紙文章 前10條

1 本報(bào)記者 奕兵;石油系統(tǒng)“寄生”公司悠閑不再[N];21世紀(jì)經(jīng)濟(jì)報(bào)道;2014年

2 本報(bào)記者 徐向良;石油系統(tǒng)首例拒絕交易糾紛案開(kāi)審[N];法制日?qǐng)?bào);2014年

3 王懷東;智能構(gòu)筑石油系統(tǒng)數(shù)據(jù)保障[N];中國(guó)石化報(bào);2002年

4 于金峰 劉社芹;中原油田儲(chǔ)層物性分析技術(shù)處于全國(guó)石油系統(tǒng)領(lǐng)先水平[N];中國(guó)石化報(bào);2006年

5 本報(bào)記者 尹一杰;“三桶油”輪番換帥 中國(guó)石油系統(tǒng)整體過(guò)渡[N];21世紀(jì)經(jīng)濟(jì)報(bào)道;2011年

6 記者 陳佳木;“石油系統(tǒng)汽車及施工機(jī)械訂貨會(huì)”在溫州召開(kāi)[N];中國(guó)石油報(bào);2007年

7 中國(guó)石油國(guó)際事業(yè)有限公司總裁 王立華;以創(chuàng)新求發(fā)展 力爭(zhēng)世界一流[N];中國(guó)石油報(bào);2003年

8 本報(bào)記者 張建;明星電纜連曝高層“失蹤” 或均涉石油系統(tǒng)貪腐案[N];21世紀(jì)經(jīng)濟(jì)報(bào)道;2013年

9 記者　王志田 通訊員　 田慶花;G105鉆桿填補(bǔ)石油系統(tǒng)鉆桿生產(chǎn)空白[N];中國(guó)石油報(bào);2006年

10 本報(bào)數(shù)據(jù)研究部 劉重才;油氣管網(wǎng)設(shè)施改革加速落地 民營(yíng)企業(yè)有望分享巨大商機(jī)[N];上海證券報(bào);2014年

相關(guān)碩士學(xué)位論文 前2條

1 趙天宇;大慶油田A安裝公司會(huì)計(jì)問(wèn)題研究[D];哈爾濱商業(yè)大學(xué);2017年

2 高峰;XML在石油電子商務(wù)網(wǎng)的應(yīng)用[D];中國(guó)科學(xué)院研究生院（計(jì)算技術(shù)研究所）;2004年

，

本文編號(hào)：1444060