长沙供电分公司内部会计控制体系研究

发布时间：2018-01-24 19:50

本文关键词： 内部会计控制经营目标电力企业　出处：《长沙理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：目前,我国电力企业正处于不断深入发展的阶段,伴随着电力体制的改革,电力企业间的市场竞争越来越激烈,经营业务越来越复杂,管理难度越来越大,经营风险也是愈发加剧,而企业的利润空间却是越来越小。从近年来的外部审计和内部审计报告的结果来看,电力企业在内部会计控制制度上还存在着许多薄弱的地方,而这些薄弱环节形成了管理上的漏洞,并给企业带来了经营风险。因此电力企业不得不深思内部会计控制的价值和强化内部会计控制的必要性,抓紧建立健全有效内部会计控制体系的紧迫性。本文结合长沙供电分公司目前的内部会计控制现状,指出该公司内部会计控制体系存在的问题,如预算管理体系有待完善、货币资金管理需要改进、成本费用管理有待加强、固定资产管理相对缺乏等,分析其产生的原因。通过分析长沙供电分公司内部会计控制体系改进的必要性及可行性,以及完善全面预算管理、改进货币资金管理、加强成本费用管理、规范固定资产管理,有效整合现有的内部会计控制制度,探讨完善适应发展需要的内部会计控制体系,使其嵌入公司内部管理各个环节中去健全和完善有效的内部会计控制体系,并提出确保内部会计控制体系有效实施具体措施。希望以此来增强长沙供电分公司的竞争实力,提高公司的经济效益,为公司健康发展提供会计保障,实现公司经营目标。通过对长沙供电分公司的内部会计控制体系的分析,希望能为我国国有企业内部会计控制体系的建立健全提供参考价值和借鉴意义。
[Abstract]:At present, the electric power enterprises of our country are in the stage of continuous development. With the reform of the electric power system, the market competition among the electric power enterprises is becoming more and more fierce, the operation business is more and more complex, and the management is more and more difficult. The operating risk is becoming more and more serious, but the profit margin of the enterprise is becoming smaller and smaller. From the results of the external audit and internal audit report in recent years. There are still many weaknesses in the internal accounting control system of electric power enterprises, and these weak links form the loopholes in management. Therefore, electric power enterprises have to ponder the value of internal accounting control and strengthen the necessity of internal accounting control. It is urgent to establish and improve the effective internal accounting control system. This paper points out the existing problems of the internal accounting control system of Changsha Power supply Company in light of the present situation of the internal accounting control system. For example, the budget management system needs to be improved, the management of monetary funds needs to be improved, the cost management needs to be strengthened, and the management of fixed assets is relatively lacking. By analyzing the necessity and feasibility of improving the internal accounting control system of Changsha Power supply Company, and perfecting the overall budget management, improving the money fund management and strengthening the cost and expense management. Standardize the management of fixed assets, effectively integrate the existing internal accounting control system, and explore how to perfect the internal accounting control system to meet the needs of development. Make it embedded in the company's internal management to improve and improve the effective internal accounting control system. It also puts forward some concrete measures to ensure the effective implementation of the internal accounting control system, hoping to strengthen the competitive strength of Changsha Power supply Branch, improve the economic efficiency of the company, and provide accounting guarantee for the healthy development of the company. Through the analysis of the internal accounting control system of Changsha Power supply Branch, the author hopes to provide reference value and significance for the establishment and perfection of the internal accounting control system of state-owned enterprises in China.
【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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