基于COSO的通信企业财务内部控制研究

发布时间：2018-04-30 02:29

本文选题：通信企业 + cOSO模型　；参考：《南京邮电大学》2012年硕士论文

【摘要】：近年来，通信企业市场竞争日趋激烈，尤其是2008年电信企业重组后，我国通信市场上形成了“三国鼎立”的新格局，，重新组成的三家运营商：中国电信、中国移动、中国联通，部成为了全业务经营的通信企业，竞争进入白炽化阶段，我国通信企业面临着前所未有的考验，在抵御市场压力的同时，也要不断思考如何扩大经营寻求长期稳定发展。而完善的财务内控体系可以降低和规避企业经营风险，从而有利于企业在满足市场环境需求的条件下寻求更大的发展空间，所以此时如何有效地实施财务内部控制对我国通信企业来说就显得尤为重要。本文正是基于以上情况，从cOSO模型理论入手，根据我国通信企业的实际情况，分析企业财务内部控制存在的问题，并在此基础上以cOSO模型五要素为理论框架对通信企业财务内部控制体系进行重构，总结了我国通信企业财务内部控制体系构建时面临的难点，同时提出了相应的对策，然后以中国电信构建财务内部控制体系为例，进一步探讨我国通信企业在具体实践中存在的问题，并给出了解决建议，以期具有借鉴意义。本文的主要创新点在于在电信企业重组后的新形势下，重新构建我国通信企业财务内部控制体系，并将cOSO模型理论引入财务内部控制体系构建中，使之成为构建我国通信企业财务内部控制体系的指导依据。希望本文能为我国通信企业及其他行业构建财务内部控制体系提供一定的参考价值。
[Abstract]:In recent years, the market competition of telecommunication enterprises is becoming increasingly fierce, especially after the reorganization of telecommunication enterprises in 2008, a new pattern of "three Kingdoms" has been formed in the communications market of our country, and three operators are re-organized: China Telecom, China Mobile, China Unicom, China Unicom, China Telecom, China Mobile, China Unicom, China Unicom. The department has become the whole business communication enterprise, the competition enters the incandescent stage, the communication enterprise of our country faces the unprecedented test, while withstands the market pressure, also must unceasingly ponder how to expand the management to seek the long-term stable development. The perfect financial internal control system can reduce and avoid the risk of enterprise management, which is helpful for the enterprise to seek more development space under the condition of satisfying the market environment demand. Therefore, how to effectively implement financial internal control is particularly important for Chinese communication enterprises. This article is based on the above situation, from the cOSO model theory, according to the actual situation of communications enterprises in China, analyzes the existing problems of internal financial control of enterprises. On the basis of this, the paper reconstructs the financial internal control system of the communication enterprise based on the five elements of cOSO model, summarizes the difficulties in the construction of the financial internal control system of the communication enterprise in our country, and puts forward the corresponding countermeasures at the same time. Then, taking China Telecom as an example to construct the financial internal control system, this paper further discusses the problems existing in the practice of Chinese telecommunication enterprises, and puts forward some suggestions for solving the problems in order to have reference significance. The main innovation of this paper is to re-construct the financial internal control system of the telecommunication enterprises in China under the new situation after the reorganization of telecommunication enterprises, and introduce the cOSO model theory into the construction of the financial internal control system. Make it become the guidance basis of constructing the financial internal control system of the communication enterprises in our country. It is hoped that this paper can provide some reference value for the construction of financial internal control system for Chinese communication enterprises and other industries.
【学位授予单位】：南京邮电大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F626.115

【参考文献】