CAC设计院内部会计控制研究

发布时间：2018-02-10 04:22

本文关键词： 内部会计控制预算管理控制资金控制成本控制应收账款控制　出处：《河北工业大学》2013年硕士论文　论文类型：学位论文

【摘要】：2000年我国勘察设计行业经历了经济体制改革，全面走向市场。随着加入世贸组织后我国勘察设计市场的逐步放开，，2006年以后外商投资企业不断涌入勘察设计市场，勘察设计行业未来的竞争也将更加激烈。勘察设计企业要想在百舸争游的市场之中立于不败之地，就必须首先健全企业内部会计控制制度，降低企业风险提升企业竞争力。本文以CAC设计院为研究主体，对该设计院内部会计控制系统进行深入的调研、分析。借鉴企业内部会计控制的理论和方法，并结合自己多年的财务管理实践经验，对该设计院内部会计控制系统中存在的主要问题进行梳理和分析，并针对存在的问题提出改进建议。本文首先介绍了研究背景和意义，论述了内部会计控制概念、内容、方法和历史沿革以及当今学者的研究成果，为后续案例企业内部会计控制研究提供了理论基础。然后从内部会计控制理论出发，对CAC设计院内部会计控制现状进行分析，指出存在的问题，并做出原因分析。在以上分析的基础上，提出CAC设计院内部会计控制的改进意见，包括会计组织机构设置、预算管理控制、资金控制、成本控制和应收账款控制等几个方面。本文认为内部会计控制的关键是要做到流程控制，以确保内部会计控制的执行力。因此本文在各个控制改进上加入了流程描述以明确各部门职责和控制流程。本文希望通过对CAC设计院内部会计控制研究和探讨，能够对我国勘察设计企业内部会计控制制度的完善有借鉴意义。
[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.
【学位授予单位】：河北工业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.1

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