内部控制视域下中国联通公司网络运维成本控制研究

发布时间：2018-06-07 17:25

本文选题：网络运维成本 + 内部控制　；参考：《吉林财经大学》2017年硕士论文

【摘要】：随着科技发展的进步,电子通讯行业的竞争也显的日益白热化,尤其是伴随着4G产品的推出,在这样激烈的竞争下,想要在行业中脱颖而出,有效的控制网络运维成本逐步变为电信企业制胜的法宝。高额的网络运维成本会阻碍企业的盈利能力,同时会降低企业的核心竞争力。所以如何有效的控制网络运维成本,成为联通公司乃至整个电信行业越来越关心的问题。本文是以联通公司为例,以分析如何完善联通公司网络运维成本的内部控制为目的,从数据和资料中分析近些年联通公司的网络运维成本存在的问题,以及找出产生这些问题的,阻碍网络运维成本降低的原因。本文从内部控制的五个要素方面,分别提出完善联通公司网络运维成本的内部控制机制的建议。包括从内部环境入手,提倡职能与责任的分配、人力资源的优化配置以及建立具有凝聚力的企业文化大环境几个方面提出了建议;从风险防控的的出发点,强调在风险防控环节中,最重要的是完善风险防范及风险评估系统;着重指出了基于网络运维成本的有效控制活动中,做好预算防控是一个必不可少的手段;重新设计了信息与沟通传达的机制,在机制中完善了信息沟通渠道的设计,除此之外还对如何与员工更好的沟通提出了建议;最后还从建立内部审计制度的角度提出了如何加强对联通公司网络运维成本的内部监督。
[Abstract]:With the development of science and technology, the competition in the electronic communication industry is becoming increasingly fierce, especially with the launch of 4G products, in such a fierce competition, want to stand out in the industry, Effective control of network operation and maintenance costs gradually become a magic weapon for telecom enterprises to win. The high cost of network operation and maintenance will hinder the profitability of enterprises and reduce the core competitiveness of enterprises. Therefore, how to effectively control the cost of network operation and maintenance has become a growing concern for Unicom and the entire telecommunications industry. This paper takes Unicom as an example to analyze how to perfect the internal control of the cost of network operation and maintenance of Unicom, and analyzes the problems existing in the cost of network operation and maintenance of Unicom in recent years from the data and data. And find out these problems, hinder network operation and maintenance costs to reduce the reasons. From the five elements of internal control, this paper puts forward some suggestions on how to perfect the internal control mechanism of Unicom's network operation and maintenance cost. Starting from the internal environment, advocating the distribution of functions and responsibilities, optimizing the allocation of human resources and establishing a cohesive corporate culture environment, the paper puts forward some suggestions; the starting point of risk prevention and control, It is emphasized that in the link of risk prevention and control, the most important is to perfect the risk prevention and risk assessment system, and it is emphasized that the budget prevention and control is an indispensable means in the effective control activities based on the network operation and maintenance cost. Redesign the mechanism of information and communication, improve the design of information communication channels in the mechanism, in addition to how to better communicate with the staff put forward suggestions; Finally, from the angle of establishing the internal audit system, the paper puts forward how to strengthen the internal supervision of the network operation and maintenance cost of Unicom.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F626.115

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