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Based On Information Research On Internal Accounting Control In The CS County Power Supply Enterprise

Posted on:2015-10-21Degree:MasterType:Thesis
Country:ChinaCandidate:M M HuangFull Text:PDF
GTID:2309330461997185Subject:Financial Management
Abstract/Summary:PDF Full Text Request
Internal accounting control is one means to strengthen the internal management of one power supply enterprise. The scientific internal accounting control can regulate one power supply enterprise’s accounting behavior, ensure the security of its assets,and promote the continuous improvement of its economic efficiency. On one hand, the high speed of development of the information technology has brought great impact on the control system.and also revolutionary changes to the enterprise management ideas and technologies, and injects new vitality to one enterprise.Based on the analysis of the changes in CS county power supply enterprise internal accounting control status and the information environment of internal control, first introduces the definition, objectives, principles of internal accounting control, and expounds the internal accounting control under the condition of information technology, and information from the angle of the detailed analysis of the CS County power supply enterprise internal accounting control of internal accounting control the implementation situation as well as the information environment mainly change control, control point,control subject, control content and information communication mode, and a detailed analysis of the CS county power supply enterprise informatization of internal accounting control problems:information system internal control, centralized financial management center management, supervision mechanism lack of control activities, as well as the distortion of accounting information and loopholes exist problems, according to the existing problems, put forward to perfect the internal accounting system in CS county power supply enterprise’s advice:learn from foreign advanced experience, strengthen the theoretical research on internal accounting control strategies to improve information technology; control system; three specific measures to improve internal accounting control information.Through the discussion, this paper considers the internal accounting control is the county power supply enterprises need to be sustained and healthy development of the good. This article from the perspective of CS information in the county power supply enterprise internal accounting control comprehensive analysis, put forward the thinking and method to improve the internal accounting control, control system from organization control, process control,information system control and information system audit four aspects to develop CS in county level power supply enterprise internal accounting to improve design strategy, and from the establishment and maintenance of accounting system accounting system, operation, internal accountancy control on CS in county level power supply enterprise five aspects of accounting data and program security, through the establishment of good control activities, electrical supplies an effective support enterprise internal accounting control to regulate the CS municipal level for. Also has certain reference to other enterprise.
Keywords/Search Tags:County-level power supply enterprise, Internal accounting ontrol, informatization
PDF Full Text Request
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