银川供电局内部会计控制的研究
发布时间：2018-08-16 15:41
【摘要】：内部会计控制是企业的重要管理制度,根据国家法律法规和会计相关法律,同时结合本单位经营管理需求特点而制定的,是一个企业内部控制的重要组成部分,目的是保证企业会计合法、真实、完整,保护资产安全完整,保证会计报表的真实性,促进企业经营目标的实现,电力企业是国家的能源企业,国民经济中担负着重要作用,电力市场化是未来电力发展的基本取向；电力市场主要以电力的生产,输送,销售为主,经济环境的变化,尤其是电力企业以前享受的国家优惠政策已不在享有,这要求电力企业提高自己的管理水平,约束自我的经济活动,防范企业的风险,占领更广阔的市场。本文通过对供电企业的内部会计控制的现状分析,应用了内部会计控制的理论及方法,提出了自己对供电企业内部会计控制的优化设计。确保供电企业的经济目标能够实现完成,建立内部会计控制制度,降低部门的生产成本,杜绝徇私舞弊等行为,而正因为企业的一些薄弱环节出现了内控的疏漏,人员不够重视,导致财务管理混乱,目标偏离。再次,建立供电企业内部会计控制制度对于加强国有资产管理,防止资产流失有积极的作用。
[Abstract]:Internal accounting control is an important management system of an enterprise. It is an important part of the internal control of an enterprise according to the laws and regulations of the state and the relevant accounting laws, and at the same time combining the characteristics of the management needs of the unit, it is an important part of the internal control of an enterprise. The purpose is to ensure the legal, true and complete accounting of the enterprise, to protect the safety and integrity of the assets, to ensure the authenticity of the accounting statements and to promote the realization of the business objectives of the enterprise. The electric power enterprise is the energy enterprise of the country and plays an important role in the national economy. Electricity marketization is the basic orientation of power development in the future. The electricity market is dominated by the production, transmission and sale of electricity, and the changes in the economic environment, especially the national preferential policies previously enjoyed by electric power enterprises, are no longer enjoyed. This requires electric power enterprises to improve their management level, restrain their own economic activities, guard against the risks of enterprises, and occupy a broader market. This paper analyzes the present situation of internal accounting control in power supply enterprises, applies the theory and method of internal accounting control, and puts forward the optimization design of internal accounting control in power supply enterprises. To ensure that the economic objectives of the power supply enterprises can be achieved, to establish an internal accounting control system, to reduce the production costs of the departments, and to put an end to practices such as favoritism and fraud, and precisely because of internal control omissions in some of the weak links of the enterprises. Inadequate attention to personnel, resulting in confusion in financial management, target deviation. Thirdly, the establishment of internal accounting control system in power supply enterprises plays a positive role in strengthening the management of state-owned assets and preventing the loss of assets.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.7;F426.61
本文编号：2186426
[Abstract]:Internal accounting control is an important management system of an enterprise. It is an important part of the internal control of an enterprise according to the laws and regulations of the state and the relevant accounting laws, and at the same time combining the characteristics of the management needs of the unit, it is an important part of the internal control of an enterprise. The purpose is to ensure the legal, true and complete accounting of the enterprise, to protect the safety and integrity of the assets, to ensure the authenticity of the accounting statements and to promote the realization of the business objectives of the enterprise. The electric power enterprise is the energy enterprise of the country and plays an important role in the national economy. Electricity marketization is the basic orientation of power development in the future. The electricity market is dominated by the production, transmission and sale of electricity, and the changes in the economic environment, especially the national preferential policies previously enjoyed by electric power enterprises, are no longer enjoyed. This requires electric power enterprises to improve their management level, restrain their own economic activities, guard against the risks of enterprises, and occupy a broader market. This paper analyzes the present situation of internal accounting control in power supply enterprises, applies the theory and method of internal accounting control, and puts forward the optimization design of internal accounting control in power supply enterprises. To ensure that the economic objectives of the power supply enterprises can be achieved, to establish an internal accounting control system, to reduce the production costs of the departments, and to put an end to practices such as favoritism and fraud, and precisely because of internal control omissions in some of the weak links of the enterprises. Inadequate attention to personnel, resulting in confusion in financial management, target deviation. Thirdly, the establishment of internal accounting control system in power supply enterprises plays a positive role in strengthening the management of state-owned assets and preventing the loss of assets.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.7;F426.61
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