某电信公司固定资产内部控制问题与对策
本站原创 论文中文摘要：某电信公司隶属于WT集团公司,主要经营国内固定电信网络与设施、多媒体通信及信息等业务。集团公司于2004年在海外成功上市。按照美国《萨班斯法案》白勺要求,公司必须建立并披露内部控制制度及执行情况。目前,公司已初步建立起内部控制体系,各专业制度流程得到进一步梳理。但是,在内控实施过程中仍然存在诸多漏洞和不完善之处,尤其是通信企业规模较大,固定资产比重高,固定资产内部控制存在白勺问题还十分突出。本文运用内部控制理论并结合某电信公司白勺具体情况,分析企业在固定资产控制环节白勺内部控制实施过程中存在白勺问题,提出行之有效白勺解决方案,对该企业杜绝资产管理白勺内部隐患、防范资源浪费、保护资产安全完整、更好白勺完善公司资产结构,满足客户及投资者要求具有现实白勺指导意义
Abstract（英文摘要）：www.328tibEt.cn This paper is the research for the internal control problems and countermeasures on the fixed assets of a telecommunications company. The telecommunication company has been formed after north main body of fixed-line telecommunications operator restructuring and stripping, and has been realized to enter into the market in 2005 as whole purchase way of its parent company China WT. After the enter into the market, the corporate business is not only facing to the stern market situation, but also is facing to the international capital market as well as the domestic supervision organization strict supervision and good achievement anticipation of the investor.This article is took internal control problem existed about the various links of fixed asset to the company question as a main line, synthesizes the SWOT analysis method, the inside risk controls theory as well as actual case of internal control to the fixed asset to the company and so on , carries on the analysis to the fixed asset internal control problem existed to the JL corresponding company then proposes that the effective solution, ceases internal hidden danger of the property control to this enterprise ,and guards to the property resources waste, protects the complete of property safety , and made more optimization to the asset structure of the company and so on ,which will he certainly profits to the assets .This article is divided five parts:The first part is an introduction to the company profile, utilizing the SWOT to analysis on the fundamental research for the present situation of the company. Through describing to the internal control of the fixed asset company status and the function, it draws out various links to the problem existed on the internal control fixed asset to the company.The second part carries on the introduction and analysis to fixed asset internal control’s control environment of the company, the risk assesent, control, the information and the communication, the monitoring aspect various essential factors existence’s questionAs the control environment aspect, there are the problems on imperfect to channels and the way that the supplier is tranitting the company information and so on enterprise culture, moral good faith, and also the company human resources management policy and the flow needs to further consummate and so on..As the risk assesent aspect ,the present company’s risk assesent function divides equally into the various departments and into the operation flow, and then risk assesent often is for control after the risk, which is lacked to the recognition and to appraise to the risk , still has not established the comprehensive risk management system.As the control aspect, it has must been pay more effort to the laws and regulations to follow the supervisory work and he the weak link in the jurisdiction management used by the personnel with the system..Although it has formulated network system’s urgent plan in the information, it has not carried on the regular test and the drilling to the disaster recovery plan because which does not he the testing environment at present. As the monitoring aspect, it must be strengthened on the company’s fixed asset management flow execution and carrying out and on the professional training to the audit personnel in the information system.The third part carries on the concrete study and the description to the various problem on the link to obtaining, and management, amortizing, handling to the flows on the company fixed asset internal control.As the obtaining fixed asset aspect, the link existed the problem to the fixed asset obtaining without authorization; The progress of works reexamines is not promptly, and records are not completely; The construction in progress is not promptly; The organization project initially examines has not fulfilled the examination flow; The fixed asset deposits does not conform to the investment examination stipulation; The organization project examines finally has not fu(?)filled the examination flow; The final surveillance accounts submit are not promptly.As the management link to the fixed asset to fixed assets, information records are inaccurate; The service plan’s examination does not gather the gauge; The company has not regular fixed asset inventorying system; The company is not full the effective traner surplus, the loss system; The company has not fixed asset depreciation preparation idea to inquire and so on .As the fixed asset depreciation link, it exists that common the property depreciation sharing, used to the company has not undergone the verification; Depreciation accountant reexamines is not perfectly; The fluctuation change which is amortized to the fixed asset has not carried on the analysis.As the fixed asset handling link ,it exists that the fixed asset internal shift is not by the management levels or authorized department’s verification; The fixed asset handling examination system is not perfect; It has not carried on handling to reexamine the finance to fixed asset; Fixed asset handling profit and loss is without the financial verification and confirmation.The fourth part of this paper is aimed to issues and propose solution of internal control fixed assets to the companies.Through general and specific to the two dimensions on Solutions to achieve perfect internal control of fixed assets goals. By internal control and management to the fixed assets the company it ensure that the under-construction projects are timely, accurate and complete records. By internal control and management to the fixed assets the company it ensure that accurate records of fixed assets and fixed asset maintenance records were properly preserved, and maintenance and updating is in the full and effective security management. By internal control and management to the fixed assets the company. policies and method of the depreciation accounting system is in line with relevant state laws and regulations. By internal control and management to the fixed assets the company, it ensure that all the disposal of fixed assets can be reasonably authorized disposal of fixed assets and records of real and effective.The fifth part is the design and construction of the test and feedback system of the internal control of the fixed-assets of the company. Some methods such as referring to the management system and the relevant documents of the examined unit, inquiry of the relevant personnel, inspection of the documents and records of establishment of the internal control process, observation of operational activities and the actual operation of the internal control, etc. are mainly adopted to investigate and know the control environment, risk assesent, control activities, information and communication as well as supervision, etc. of the audited unit in the paper. The preliminary evaluation and assesent of the control risks of the internal control are made. With the conformity test of implementation of the internal control, the internal control test and evaluation results are presented. The internal control system of the link of fixed assets of the company is arranged and standardized. With the feedback of the test results, all the departments of the company are correctly guided to establish the perfect long-term internal control mechani, continuously improve the management level and operating efficiency and gradually build the perfect internal control system based on the comprehensive risk management.With the deep-going analysis of the defects and their reasons of the current internal control implementation process of the JL communications company and in combination with the theory of the internal control system in the paper, the effective approaches to resolutions of the internal control problems of the fixed assets of the JL communications company are presented.
论文关键词： 某电信公司；固定资产；内部控制；
Abstract（英文摘要）：www.328tibEt.cn This paper is the research for the internal control problems and countermeasures on the fixed assets of a telecommunications company. The telecommunication company has been formed after north main body of fixed-line telecommunications operator restructuring and stripping, and has been realized to enter into the market in 2005 as whole purchase way of its parent company China WT. After the enter into the market, the corporate business is not only facing to the stern market situation, but also is facing to the international capital market as well as the domestic supervision organization strict supervision and good achievement anticipation of the investor.This article is took internal control problem existed about the various links of fixed asset to the company question as a main line, synthesizes the SWOT analysis method, the inside risk controls theory as well as actual case of internal control to the fixed asset to the company and so on , carries on the analysis to the fixed asset internal control problem existed to the JL corresponding company then proposes that the effective solution, ceases internal hidden danger of the property control to this enterprise ,and guards to the property resources waste, protects the complete of property safety , and made more optimization to the asset structure of the company and so on ,which will he certainly profits to the assets .This article is divided five parts:The first part is an introduction to the company profile, utilizing the SWOT to analysis on the fundamental research for the present situation of the company. Through describing to the internal control of the fixed asset company status and the function, it draws out various links to the problem existed on the internal control fixed asset to the company.The second part carries on the introduction and analysis to fixed asset internal control’s control environment of the company, the risk assesent, control, the information and the communication, the monitoring aspect various essential factors existence’s questionAs the control environment aspect, there are the problems on imperfect to channels and the way that the supplier is tranitting the company information and so on enterprise culture, moral good faith, and also the company human resources management policy and the flow needs to further consummate and so on..As the risk assesent aspect ,the present company’s risk assesent function divides equally into the various departments and into the operation flow, and then risk assesent often is for control after the risk, which is lacked to the recognition and to appraise to the risk , still has not established the comprehensive risk management system.As the control aspect, it has must been pay more effort to the laws and regulations to follow the supervisory work and he the weak link in the jurisdiction management used by the personnel with the system..Although it has formulated network system’s urgent plan in the information, it has not carried on the regular test and the drilling to the disaster recovery plan because which does not he the testing environment at present. As the monitoring aspect, it must be strengthened on the company’s fixed asset management flow execution and carrying out and on the professional training to the audit personnel in the information system.The third part carries on the concrete study and the description to the various problem on the link to obtaining, and management, amortizing, handling to the flows on the company fixed asset internal control.As the obtaining fixed asset aspect, the link existed the problem to the fixed asset obtaining without authorization; The progress of works reexamines is not promptly, and records are not completely; The construction in progress is not promptly; The organization project initially examines has not fulfilled the examination flow; The fixed asset deposits does not conform to the investment examination stipulation; The organization project examines finally has not fu(?)filled the examination flow; The final surveillance accounts submit are not promptly.As the management link to the fixed asset to fixed assets, information records are inaccurate; The service plan’s examination does not gather the gauge; The company has not regular fixed asset inventorying system; The company is not full the effective traner surplus, the loss system; The company has not fixed asset depreciation preparation idea to inquire and so on .As the fixed asset depreciation link, it exists that common the property depreciation sharing, used to the company has not undergone the verification; Depreciation accountant reexamines is not perfectly; The fluctuation change which is amortized to the fixed asset has not carried on the analysis.As the fixed asset handling link ,it exists that the fixed asset internal shift is not by the management levels or authorized department’s verification; The fixed asset handling examination system is not perfect; It has not carried on handling to reexamine the finance to fixed asset; Fixed asset handling profit and loss is without the financial verification and confirmation.The fourth part of this paper is aimed to issues and propose solution of internal control fixed assets to the companies.Through general and specific to the two dimensions on Solutions to achieve perfect internal control of fixed assets goals. By internal control and management to the fixed assets the company it ensure that the under-construction projects are timely, accurate and complete records. By internal control and management to the fixed assets the company it ensure that accurate records of fixed assets and fixed asset maintenance records were properly preserved, and maintenance and updating is in the full and effective security management. By internal control and management to the fixed assets the company. policies and method of the depreciation accounting system is in line with relevant state laws and regulations. By internal control and management to the fixed assets the company, it ensure that all the disposal of fixed assets can be reasonably authorized disposal of fixed assets and records of real and effective.The fifth part is the design and construction of the test and feedback system of the internal control of the fixed-assets of the company. Some methods such as referring to the management system and the relevant documents of the examined unit, inquiry of the relevant personnel, inspection of the documents and records of establishment of the internal control process, observation of operational activities and the actual operation of the internal control, etc. are mainly adopted to investigate and know the control environment, risk assesent, control activities, information and communication as well as supervision, etc. of the audited unit in the paper. The preliminary evaluation and assesent of the control risks of the internal control are made. With the conformity test of implementation of the internal control, the internal control test and evaluation results are presented. The internal control system of the link of fixed assets of the company is arranged and standardized. With the feedback of the test results, all the departments of the company are correctly guided to establish the perfect long-term internal control mechani, continuously improve the management level and operating efficiency and gradually build the perfect internal control system based on the comprehensive risk management.With the deep-going analysis of the defects and their reasons of the current internal control implementation process of the JL communications company and in combination with the theory of the internal control system in the paper, the effective approaches to resolutions of the internal control problems of the fixed assets of the JL communications company are presented.
论文关键词： 某电信公司；固定资产；内部控制；