珠江航务管理局财务会计内部控制研究

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论文中文摘要:在经济高速发展的今天,特别是在新旧体制转换过程中,经济环境趋于复杂,一些单位内部控制薄弱、管理松弛的情况逐渐显露出来。如何有效地把内部控制理论运用于实践为单位服务。有关内部控制在企业运用方面,理论界、实务界作了大量探讨,目前,对于事业单位,这方面的研究还很少。文章以我国内部控制的相关法律、法规、规范为依托,以COSO提出的《内部控制——整体框架》为基础对“珠江航务管理局”内部控制现状进行分析,找出其内部控制存在的问题。在此基础上结合珠江航务管理局事业单位的特点,按照内部控制整体框架各要素进行内控制度构建的同时,加强了预算收入和支出的内控阐述。最后,站在单位自身的角度,借鉴审计评价一般方法,构建珠江航务管理局内部控制的评价体系,其中,提出了内部控制动态协调性评价,并运用模糊数学方法以“内部控制动态协调性评价”示例。希望对其他事业单位有所借鉴。全文共分五章,第一章,绪论,论述了选择课题的目的、意义、国内外内部控制研究的现状以及发展趋势,最后阐述了文章研究的基本思路。第二章,内部控制概述,文章从源头上阐明内部控制的理论基石——系统论、委托理论、控制论,在此基础上追踪内部控制理论的发展历程,明确,当今内部控制理论的前沿。最后,阐述内部控制内在的局限性。第三章,珠江航务管理局财务会计内部控制的现状及对策,文章按内部控制目标、内部控制环境、风险评估、信息沟通、监督与奖惩、控制活动对“珠江航务管理局”现状进行分析,找出问题的根源,提出改善当前现状的思路。第四章,珠江航务管理局财务会计内部控制体系的构建,以《内部控制——整体框架》为基本结构,在具体业务控制方面注重“业务循环”控制,并结合“珠江航务管理局”事业单位的特点,单列出“收入”控制与“支出”控制加以论述,最后论述了内部控制的评价体系以期通过对环环相扣的内部控制的效果给予及时评价,在此基础上作出动态调整,完善单位内部控制制度。第五章,小结,对全文进行整体评述
Abstract(英文摘要): Today, with rapid developing of economy, some work units are weak in internal control and management during the process of system tranerring. How does internal control theory work effectively in practice? Theory and practice fields he done a good deal of study about internal control in applying. At present, there’s a great shortage of this study on institutions. The paper that utilizes the basic of <internal control-entirety frame> of COSO and laws, regulations and codes, analyzes the present state of Zhujiang Authority accounting internal control. We find out the problem of accounting internal control. On the basis of that, the paper elaborates how to structure the accounting internal control, which is suitable for the Zhujiang Authority circumstances and emphasis is laid on "income" and "expenditure". Finally, the paper structures the evaluation system of the Zhujiang Authority internal control, in which the paper applies "fuzzy mathematics approach" in "the internal control assesent of dynamic coordinate". I hope it is beneficial to the other institutions.The paper consists of five parts: chapter 1 mainly introduces the purpose significance and the state of internal control at home and abroad. Chapter 2 summarization of internal control, mainly introduces the concept: system theory, principal-agent theory, control theory and the foremost internal control theory. Finally, the paper discusses on the limited of internal control. Chapter 3 state and strategies of Zhujiang Authority accounting internal control, the paper gathers up discussing the state of institutions accounting internal control. On the basis of that, the paper takes Zhujiang Authority as an example to analyze state of accounting internal control in five aspects: internal control objectives, internal control environment, risk assesent, information communication, supervision and rewords and punishments, control activity, which is helpful to find the real problem and put forward measures. Chapter 4, architecture of Zhujiang Authority accounting internal control, the structure of this part based on the<internal control-entirety frame> the paper emphasizes" circle of business operations of control" in practice, especially, the paper discusses the income and expenditure internal control which based on characteristic of institutions, finally, the paper introduces the internal control assesent system so that we can assess the effect and dynamic coordinate of units internal control, then improve the internal control regulations. Chapter 5 conclusions, the paper summarizes full-text.
论文关键词: 事业单位;会计;内部控制体系;
Key words(英文摘要): institution;accounting;internal control system;