銀川供電局內部會計控制的研究
發(fā)布時間：2018-08-16 15:41
【摘要】：內部會計控制是企業(yè)的重要管理制度,根據國家法律法規(guī)和會計相關法律,同時結合本單位經營管理需求特點而制定的,是一個企業(yè)內部控制的重要組成部分,目的是保證企業(yè)會計合法、真實、完整,保護資產安全完整,保證會計報表的真實性,促進企業(yè)經營目標的實現(xiàn),電力企業(yè)是國家的能源企業(yè),國民經濟中擔負著重要作用,電力市場化是未來電力發(fā)展的基本取向；電力市場主要以電力的生產,輸送,銷售為主,經濟環(huán)境的變化,尤其是電力企業(yè)以前享受的國家優(yōu)惠政策已不在享有,這要求電力企業(yè)提高自己的管理水平,約束自我的經濟活動,防范企業(yè)的風險,占領更廣闊的市場。本文通過對供電企業(yè)的內部會計控制的現(xiàn)狀分析,應用了內部會計控制的理論及方法,提出了自己對供電企業(yè)內部會計控制的優(yōu)化設計。確保供電企業(yè)的經濟目標能夠實現(xiàn)完成,建立內部會計控制制度,降低部門的生產成本,杜絕徇私舞弊等行為,而正因為企業(yè)的一些薄弱環(huán)節(jié)出現(xiàn)了內控的疏漏,人員不夠重視,導致財務管理混亂,目標偏離。再次,建立供電企業(yè)內部會計控制制度對于加強國有資產管理,防止資產流失有積極的作用。
[Abstract]:Internal accounting control is an important management system of an enterprise. It is an important part of the internal control of an enterprise according to the laws and regulations of the state and the relevant accounting laws, and at the same time combining the characteristics of the management needs of the unit, it is an important part of the internal control of an enterprise. The purpose is to ensure the legal, true and complete accounting of the enterprise, to protect the safety and integrity of the assets, to ensure the authenticity of the accounting statements and to promote the realization of the business objectives of the enterprise. The electric power enterprise is the energy enterprise of the country and plays an important role in the national economy. Electricity marketization is the basic orientation of power development in the future. The electricity market is dominated by the production, transmission and sale of electricity, and the changes in the economic environment, especially the national preferential policies previously enjoyed by electric power enterprises, are no longer enjoyed. This requires electric power enterprises to improve their management level, restrain their own economic activities, guard against the risks of enterprises, and occupy a broader market. This paper analyzes the present situation of internal accounting control in power supply enterprises, applies the theory and method of internal accounting control, and puts forward the optimization design of internal accounting control in power supply enterprises. To ensure that the economic objectives of the power supply enterprises can be achieved, to establish an internal accounting control system, to reduce the production costs of the departments, and to put an end to practices such as favoritism and fraud, and precisely because of internal control omissions in some of the weak links of the enterprises. Inadequate attention to personnel, resulting in confusion in financial management, target deviation. Thirdly, the establishment of internal accounting control system in power supply enterprises plays a positive role in strengthening the management of state-owned assets and preventing the loss of assets.
【學位授予單位】：寧夏大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F406.7;F426.61
本文編號：2186426
[Abstract]:Internal accounting control is an important management system of an enterprise. It is an important part of the internal control of an enterprise according to the laws and regulations of the state and the relevant accounting laws, and at the same time combining the characteristics of the management needs of the unit, it is an important part of the internal control of an enterprise. The purpose is to ensure the legal, true and complete accounting of the enterprise, to protect the safety and integrity of the assets, to ensure the authenticity of the accounting statements and to promote the realization of the business objectives of the enterprise. The electric power enterprise is the energy enterprise of the country and plays an important role in the national economy. Electricity marketization is the basic orientation of power development in the future. The electricity market is dominated by the production, transmission and sale of electricity, and the changes in the economic environment, especially the national preferential policies previously enjoyed by electric power enterprises, are no longer enjoyed. This requires electric power enterprises to improve their management level, restrain their own economic activities, guard against the risks of enterprises, and occupy a broader market. This paper analyzes the present situation of internal accounting control in power supply enterprises, applies the theory and method of internal accounting control, and puts forward the optimization design of internal accounting control in power supply enterprises. To ensure that the economic objectives of the power supply enterprises can be achieved, to establish an internal accounting control system, to reduce the production costs of the departments, and to put an end to practices such as favoritism and fraud, and precisely because of internal control omissions in some of the weak links of the enterprises. Inadequate attention to personnel, resulting in confusion in financial management, target deviation. Thirdly, the establishment of internal accounting control system in power supply enterprises plays a positive role in strengthening the management of state-owned assets and preventing the loss of assets.
【學位授予單位】：寧夏大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F406.7;F426.61
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