基于信息化的CS市属县级供电企业的内部会计控制研究

发布时间：2018-01-12 13:16

本文关键词：基于信息化的CS市属县级供电企业的内部会计控制研究　出处：《长沙理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：内部会计控制是供电企业加强内部管理的一种手段,科学的内部会计控制能够规范供电企业会计行为,保证供电企业资产安全,促进企业经济效益的不断提高,而高速发展的信息技术对内部会计控制系统带来了较大的冲击和推动,给供电企业带来了管理思想和技术上的一场革命,给供电企业注入了新的生机。CS市属县级供电企业只有改变传统的成本管理模式,建立科学的成本管理体系,才能在日益激烈的竞争中争取获得比较优势。如何有效地加强县级供电企业的内部会计控制,以确保县级供电企业资产的安全性与完整性,促进社会经济平稳、有序、持续发展,这是摆在我们面前一个严肃且十分重要的课题。论文分析了CS市属县级供电企业内部会计控制现状和信息化环境下内部控制的变化,首先介绍了内部会计控制的定义、目标、原则,然后阐述了信息技术条件下的内部会计控制情况,并从信息化角度详细分析了CS市属县级供电企业内部会计控制实施情况以及信息化环境下内部会计控制的变化主要有控制范围、控制时点、控制主体、控制内容及信息沟通模式的变化,并详细分析了CS市属县级供电企业信息化内部会计控制存在的问题：信息化系统方面内部控制方面、统一归口于财务管理中心集中管控方面、监督机制缺失,会计信息失真方面以及控制活动存在漏洞等问题,并针对存在的问题,提出CS市属县级供电企业完善内部会计制度的建议,包括信息技术控制系统改进策略和信息化内部会计控制改进的具体措施。通过论述,本文认为良好的内部会计控制即是县级供电企业持续健康发展的需要。本文从信息化角度对CS市属县级供电企业的内部会计控制全面分析,提出了完善内部会计控制的思路与方法,从组织控制、流程控制和信息系统控制及信息系统审计四方面制定CS市属县级供电企业的内部会计控制系统改进设计策略,并且从会计系统的建立与维护、会计系统组织与管理、会计业务流程、会计系统操作,会计数据和程序安全等五个方面对CS市属县级供电企业进行内部会计控制,通过设立良好的控制活动,为规范CS市属县级供电企业内部会计控制提供了有效支撑。对其他企业也有一定的借鉴作用。
[Abstract]:Internal accounting control is a means for power supply enterprises to strengthen internal management. Scientific internal accounting control can standardize the accounting behavior of power supply enterprises, ensure the safety of power supply enterprises' assets, and promote the continuous improvement of enterprise economic benefits. The rapid development of information technology to the internal accounting control system has brought a greater impact and promotion to the power supply enterprises to bring management ideas and a revolution in technology. Power supply enterprises to inject new vitality. CS City power supply enterprises at the county level only to change the traditional cost management model and establish a scientific cost management system. How to effectively strengthen the internal accounting control of county-level power supply enterprises in order to ensure the security and integrity of the assets of county-level power supply enterprises and promote social and economic stability. Orderly and sustainable development is a serious and very important subject in front of us. This paper analyzes the status quo of internal accounting control and the change of internal control under the information environment in CS county-level power supply enterprises. This paper first introduces the definition, goal and principle of internal accounting control, and then expounds the situation of internal accounting control under the condition of information technology. And from the angle of informatization, this paper analyzes in detail the implementation of internal accounting control in CS county-level power supply enterprises and the changes of internal accounting control under the information environment, including the control scope, the control time point and the control subject. The change of control content and information communication mode, and detailed analysis of CS city power supply enterprise information internal accounting control problems: information system aspects of internal control. Unified focus on the financial management center centralized control, the lack of oversight mechanism, accounting information distortion and control activities exist loopholes, and so on, and in view of the existing problems. This paper puts forward some suggestions on how to improve the internal accounting system of the power supply enterprises at the county level, including the improvement strategy of the information technology control system and the concrete measures for the improvement of the information internal accounting control. This paper holds that good internal accounting control is the need of sustainable and healthy development of county-level power supply enterprises. This paper comprehensively analyzes the internal accounting control of CS county-level power supply enterprises from the perspective of information technology. This paper puts forward the ideas and methods of perfecting internal accounting control from the perspective of organizational control. Process control, information system control and information system audit four aspects of the development of CS county power supply enterprises internal accounting control system improvement design strategy, and from the establishment and maintenance of accounting system. Accounting system organization and management, accounting business process, accounting system operation, accounting data and procedure safety are five aspects of the CS city of county-level power supply enterprises for internal accounting control, through the establishment of good control activities. It provides an effective support for standardizing the internal accounting control of the power supply enterprises at the county level under the city of CS, and also provides some reference for other enterprises.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.61

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