大庆油田A安装公司会计问题研究

发布时间：2018-01-19 12:00

本文关键词： 安装公司会计核算会计问题　出处：《哈尔滨商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：石油行业是关系到我国经济发展的重要行业,石油系统下的安装公司也占据着越来越重要的地位。由于石油系统安装公司有其特殊性,如安装项目较为偏远,会计人员数量较少,会计部门管理不完善,这类公司的会计问题如果没有得到妥善解决,不仅会使公司自身账目不清,财务报表混乱,影响企业财务资料的汇总和计算当年利润的准确性,也影响对各年财务情况的评价,影响分析不同年份各财务指标的变化趋势,最终影响企业利润最大化的目标,同时损害银行等债权人的利益,还会导致整个石油系统安装公司面临着财务风险。目前我国针对石油系统下安装公司遵循的是企业会计准则,对石油系统下安装公司一些特殊会计问题没有提出系统的解决办法,石油系统下安装公司内部监管部门对财务部门的监管也并不十分严格,而这类公司的会计流程并不十分完善,导致石油系统下安装公司出现许多会计问题所以石油行业安装公司的会计问题亟待解决。论文以石油系统下安装公司为切入点,在借鉴国内国外大型石油系统下安装公司的会计核算经验的基础上,以文献研究法,案例分析法,总结归纳法为研究方法,以委托代理理论、会计信息披露理论、信息不对称理论和内部控制理论为基础,以大庆石油A安装公司为例,对公司会计核算流程进行详细分析,在收入确认、成本核算、预算编制和会计基础工作等方面找出其中存在问题,并剖析其成因,最终从严格确认建筑收入确认标准,科学管理企业成本,考虑环境变化对预算编制的影响,完善会计基础工作等方面提出对策,从根本上解决大庆油田A安装公司会计问题,提升其市场竞争力,以期为我国石油系统安装公司会计问题研究与解决做出一定的贡献。
[Abstract]:The petroleum industry is an important industry related to the economic development of our country, and the installation companies under the petroleum system also occupy a more and more important position. Because of the particularity of the petroleum system installation companies, such as the remote installation projects. The number of accountants is small and the management of accounting department is not perfect. If the accounting problems of this kind of companies are not properly solved, it will not only make the company's own accounts unclear and the financial statements confused. It affects the summary of enterprise financial information and the accuracy of calculating the current year's profit, also affects the evaluation of the financial situation of each year, and influences the analysis of the changing trend of each financial index in different years. Finally, it will affect the goal of maximizing the profit of the enterprise, and at the same time damage the interests of the creditors such as the bank. It will also lead to the whole petroleum system installation company facing financial risk. At present, the company under the petroleum system in our country follows the enterprise accounting standards. There is no systematic solution to some special accounting problems of the installation company under petroleum system, and the supervision of financial department is not very strict in the internal regulatory department of the installation company under the petroleum system. But the accounting process of this kind of company is not very perfect. As a result there are many accounting problems in the installation company under petroleum system so the accounting problems of the installation company in petroleum industry need to be solved urgently. This paper takes the installation company under the petroleum system as the starting point. Based on the experience of domestic and foreign large petroleum installation companies, this paper takes literature research, case analysis, induction as the research method and principal-agent theory as the research method. Accounting information disclosure theory, information asymmetry theory and internal control theory as the basis, taking Daqing petroleum A installation company as an example, the accounting process of the company is analyzed in detail, in revenue recognition, cost accounting. To find out the existing problems in budgeting and accounting basic work, and analyze its causes, finally from the strict confirmation of construction revenue recognition standards, scientific management of enterprise costs, considering the impact of environmental changes on budget preparation. In order to solve the accounting problems of A installation Company in Daqing Oil Field and enhance its market competitiveness, the author puts forward some countermeasures to improve the basic work of accounting. In order to make a certain contribution to the research and solution of accounting problems of petroleum system installation companies in China.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.22;F406.7

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