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MBA硕士毕业范文_CAC设计院内部会计控制研究(57页).rar

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更新时间:2018/10/13(发布于黑龙江)

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文本描述
摘 要
2000 年我国勘察设计行业经历了经济体制改革,全面走向市场。随着加入世贸组织后
我国勘察设计市场的逐步放开,2006 年以后外商投资企业不断涌入勘察设计市场,勘察设
计行业未来的竞争也将更加激烈。勘察设计企业要想在百舸争游的市场之中立于不败之
地,就必须首先健全企业内部会计控制制度,降低企业风险提升企业竞争力。本文以 CAC
设计院为研究主体,对该设计院内部会计控制系统进行深入的调研、分析。借鉴企业内部
会计控制的理论和方法,并结合自己多年的财务管理实践经验,对该设计院内部会计控制
系统中存在的主要问题进行梳理和分析,并针对存在的问题提出改进建议。
本文首先介绍了研究背景和意义,论述了内部会计控制概念、内容、方法和历史沿革
以及当今学者的研究成果,为后续案例企业内部会计控制研究提供了理论基础。然后从内
部会计控制理论出发,对 CAC 设计院内部会计控制现状进行分析,指出存在的问题,并做
出原因分析。在以上分析的基础上,提出 CAC 设计院内部会计控制的改进意见,包括会计
组织机构设置、预算管理控制、资金控制、成本控制和应收账款控制等几个方面。本文认
为内部会计控制的关键是要做到流程控制,以确保内部会计控制的执行力。因此本文在各
个控制改进上加入了流程描述以明确各部门职责和控制流程。
本文希望通过对 CAC 设计院内部会计控制研究和探讨,能够对我国勘察设计企业内部
会计控制制度的完善有借鉴意义。
关键字:内部会计控制 预算管理控制 资金控制 成本控制 应收账款控制
ABSTRACT
The survey and design industry went through the economic reform around 2000. Around
the year of 2000, the survey and design industry in China has gone through the economy system
reform, completely turning to market economy. After China's entry into WTO, survey and design
market has gradually opened to the world, and enterprises with foreign investment have poured
into the survey and design market. China’s survey and design industry is bound to more fierce
competition in the future. Facing the situation, China’s native survey and design enterprises have
no choice but to improve the enterprises' internal accounting control system, reduce business risk,
and improve enterprises’ competitiveness. In the research, the researcher takes CAC design
institute as the subject, and makes a deep research and analysis on its internal accounting control
system. Referring to enterprise internal control theory and method, and combining them with the
author’s years of experience in financial management practice, the researcher analyzes the main
problems existing in internal accounting control system in the design institute, and puts forward
some advice to improve the existing system.
In this article, the researcher first introduces the background and significance of the
research. In the thesis, the concept, content, methods of the internal accounting control are
discussed. And it also surveys the historical evolution and the current research achievements.
Therefore, it provides a theoretical basis for subsequent case study about enterprise internal
accounting control. Basing on the internal accounting control theory, the researcher analyzes the
present situation of internal accounting control in the CAC Design Institute, finds out the
existing problems and analyzes the reason. On the basis of the analysis, the author puts forward
some advice on how to improve internal accounting control in the CAC Designing Institute,
including the set of organization, budget management control, financial internal control, cost
control and the accounts receivable control and so on. In this thesis, the researcher argues that
doing well in process control is the key point in internal accounting control. On this basis, we
can ensure the execution of internal control. So in this thesis, the researcher describes the process
in every control improvements in order to make clear the responsibility and control process for
different department.
Through the research on the internal accounting control in CAC Designing Institute, the
researcher hopes it’s helpful to refer for survey and design enterprise to improve the system of
internal accounting control.
KEY WORDS:internal accounting control budget management control financial internal
control cost control the accounts receivable control