天津港口集团内部会计控制体系的研究

发布时间：2018-05-04 18:00

本文选题：天津港口集团 + 内部会计控制　；参考：《大连海事大学》2012年硕士论文

【摘要】：2010年,我国GDP已全面超过日本,成为世界第二经济大国,作为社会经济单元的企业集团已成为我国经济增长和发展的主要推动力。然则,企业集团的管理,尤其是内部会计控制管理,一直存在意识淡薄、执行不力、预算失衡、监管乏力、成本失控等诸多问题,不仅损害了企业的长期发展,也制约了我国国民经济的发展与社会的进步。如何有效地加强内部会计控制,特别是企业集团的内部会计控制,以确保企业集团资产的完整性与安全性,促进社会经济平稳有序发展,是摆在我们面前一个严肃而重要的课题。本文以内部会计控制理论为基础,通过对天津港口集团内部会计控制现状的研究,查找集团内部会计控制存在的问题,分析问题产生与形成的原因,结合天津港口集团自身特点,提出了完善集团内部会计控制的思路,优化内部会计控制制度的实施环境,从调整财务部门内部结构、改进内部预算控制、强化内部审计制度等方面入手重新构建内部会计控制体系,重点设计了成本费用控制控制、货币资金收付业务内部控制制度、固定资产内部控制制度。本文借助国内外内部会计控制的研究成果,针对港口集团特点及天津港口集团内部内部会计控制中存在问题,在建立健全公司内部会计控制制度的基础上,对内部会计控制内容作了规范与阐述,实现了事前、事中、事后全过程内部会计控制体系,这是本文研究的主要贡献,希望能对天津港口集团内部会计控制研究有所帮助。
[Abstract]:In 2010, China's GDP surpassed that of Japan and became the second largest economy in the world. As a social and economic unit, the enterprise group has become the main driving force of China's economic growth and development. However, the management of enterprise groups, especially the management of internal accounting controls, has always had many problems, such as weak awareness, weak execution, unbalanced budget, weak supervision, runaway costs, and so on, which have not only damaged the long-term development of enterprises. It also restricts the development of our national economy and social progress. How to effectively strengthen the internal accounting control, especially the internal accounting control of the enterprise group, in order to ensure the integrity and security of the assets of the enterprise group, and promote the stable and orderly development of the social economy, It is a serious and important subject before us. Based on the theory of internal accounting control, this paper studies the present situation of internal accounting control of Tianjin Port Group, finds out the problems existing in the internal accounting control of Tianjin Port Group, and analyzes the causes of the problems. According to the characteristics of Tianjin Port Group, this paper puts forward the idea of perfecting the internal accounting control of Tianjin Port Group, optimizes the implementation environment of the internal accounting control system, and improves the internal budget control by adjusting the internal structure of the financial department and improving the internal budget control. Strengthening the internal audit system and so on, this paper reconstructs the internal accounting control system, focusing on the design of the cost control system, the internal control system of the money fund receiving and payment business, and the fixed assets internal control system. Based on the research results of internal accounting control at home and abroad, this paper aims at the characteristics of port group and the problems existing in internal accounting control of Tianjin Port Group, on the basis of establishing and perfecting the internal accounting control system of the company. The content of internal accounting control has been standardized and expounded, and the internal accounting control system has been realized in advance, during and after the whole process. This is the main contribution of this paper, and it is hoped to be helpful to the study of internal accounting control in Tianjin Port Group.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F550.66

【引证文献】