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The Internal Accounting Control Research Of The F Power Bureau

Posted on:2014-05-27Degree:MasterType:Thesis
Country:ChinaCandidate:X Y WangFull Text:PDF
GTID:2269330428968961Subject:MPAcc
Abstract/Summary:PDF Full Text Request
Along with economic development and the improvement of people’s livingstandard, the demand for electricity was growing rapidly. which made the gap ofpower supply and demand wide and the Power Bureaus’ burdens about nationaleconomy and people’s livelihood prominent gradually.Weak internal control hasbecome the important reason for the loss of state-owned assets, what’s more,it also ledto the fraud, corruption and a series of serious problems.Under the current politicaland economic environment, the pace of the reform of state-owned enterprises is moreand more quickly. So, it is urgent greatly to improve the operating conditions, enhanceoperating efficiency and overall competitiveness and perfect the internal control forthe power bureau.However, In terms of the internal control of enterprise, accountingcontrol is the core. Not only does it run through the internal control,but also be thekey part of enterprise internal control.The methods of standardized research and empirical research is used to in thispaper,The F power bureau is used as the research object. First of all, this paperintroduces the related theory of internal accounting control.Secondly,the internalcontrol of the power industry is analyzed in our country,while the importance ofstrengthening the internal accounting control F power bureau is putforward.Thirdly,based on the status quo of internal accounting control of F powerbureau, internal accounting control of F power bureau is analyzed from the fiveaspects,respectively, is the monetary funds, fixed assets, cost, material managementand the audit evaluation,while the hidden defects is found out.Then,the hiddendefects be divide-and-conquer throught designing different business of accountingcontrol systems and developing the appropriate operation standards and operationprocesss with certain operability.Finally it solves prombles in the internal accountingcontrol of F power bureau.Through the discussion and the research of internal accounting control of Fpower bureau, on the one hand, it contributes to improve the internal accountingcontrol system of F power bureau and the level of internal accounting control toeffectively curb the loss of state-owned assets;On the other hand, combining theoryand practice in F power bureau, it solves practical problems of F power bureau, at thesame time it provides experience for reference about internal accounting control toelectric power industry other unit.
Keywords/Search Tags:internal controls, accounting controls, power bureau
PDF Full Text Request
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