CPDL公司内部会计控制研究

发布时间：2018-02-21 18:23

本文关键词： 内部会计控制石油销售公司完善和提高　出处：《辽宁大学》2014年硕士论文　论文类型：学位论文

【摘要】：内部会计控制是企业内部控制的重要组成部分，若可以有效地实施企业内部会计控制，就可以使企业财务信息的本质和内涵得以真正体现，实现会计资料的真实和完整。建立科学有效的内部会计控制体系，可以起到优化财务控制、提高企业的风险控制力，全面的完善内部控制。 2010年，我国国内生产总值已经全面超过日本，成为世界第二大经济大国。于此同时，，我国也成为了世界第二大资源消费国和生产国。其中石油行业是推动着我国经济发展和人民生活水平提高的支柱性产业。石油企业作为关系到我国人民生活水平和国家可持续发展的资源垄断性、战略性企业，它的内部会计控制问题不容忽视。我国的石油销售企业改制后，目前在会计内部控制面临着制度不健全、功能不清晰、责任不明确以及监管不到位等问题。随着我国石油行业市场化的推进，完善石油销售企业的内部会计控制势在必行。本文以内部会计控制理论为研究基础，以一个石油销售公司—CPDL公司为研究对象，研究其内部会计控制存在的问题。针对石油企业自身的特点，结合并借鉴国内外同行业企业内部会计控制的成功经验，对CPDL公司现存的内部会计控制问题，提出一些解决方法。本文分为五部分。第一部分（绪论）首先介绍了本文研究背景和研究意义，然后系统地介绍了本文的主要结构、研究内容以及研究方法。第二部分（第一章）主要对内部会计控制进行概述。第三部分（第二章、第三章）首先对CPDL公司的详细情况作了介绍，接着详细指明了CPDL公司内部会计控制的现状，然后对CPDL公司中内部会计控制层面出现的问题加以分析，最后对CPDL公司中内部会计控制出现问题的原因进行了较为详细的阐述。第四部分（第四章）详细阐述了完善及提高CPDL公司内部会计控制的对策。第五部分为论文结论，在得出本文结论的基础上，对未来进行内部会计控制的研究进行了展望。
[Abstract]:Internal accounting control is an important part of enterprise internal control. If the internal accounting control of enterprise can be implemented effectively, the essence and connotation of enterprise financial information can be truly reflected. Establishing a scientific and effective internal accounting control system can optimize the financial control, improve the risk control of the enterprise, and improve the internal control in an all-round way. In 2010, China's GDP overtook Japan by all means and became the second largest economy in the world. At the same time, China has also become the second largest consumer and producer of resources in the world, among which the petroleum industry is the pillar industry that promotes the development of our economy and the improvement of people's living standard. As a petroleum enterprise, it is related to the living standard of our people. And the resource monopoly of national sustainable development, Strategic enterprises, its internal accounting control problems can not be ignored. After the restructuring of oil sales enterprises in our country, the internal accounting control is faced with imperfect system and unclear function. With the promotion of marketization of petroleum industry in China, it is imperative to perfect the internal accounting control of oil sales enterprises. Based on the theory of internal accounting control, this paper studies the problems existing in the internal accounting control of a petroleum sales company-CPDL Company, aiming at the characteristics of petroleum enterprises. Combined with the successful experience of internal accounting control in the same industry at home and abroad, this paper puts forward some solutions to the existing problems of internal accounting control in CPDL Company. This paper is divided into five parts. The first part (introduction) first introduces the research background and significance of this paper, and then systematically introduces the main structure of this paper. The second part (chapter 1) mainly summarizes the internal accounting control. The third part (chapter 2, chapter 3) introduces the details of CPDL company. Then it points out the current situation of internal accounting control in CPDL company, and then analyzes the problems in the level of internal accounting control in CPDL company. Finally, the causes of the problems in the internal accounting control of CPDL Company are explained in detail. Part 4th (Chapter 4th) elaborates the countermeasures to perfect and improve the internal accounting control of CPDL Company. Part 5th is the conclusion of the paper. Based on the conclusion of this paper, the future research of internal accounting control is prospected.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.22;F406.7

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