我國通訊行業(yè)內(nèi)部控制存在的問題及對策——以中國聯(lián)通為例

1、編 號 編 號本 科 生 畢 業(yè) 設 計 （ 論 文 ） 本 科 生 畢 業(yè) 設 計 （ 論 文 ）題目： 題目：我國通訊行業(yè)內(nèi)部控制存在的問題及對策——以中國聯(lián)通為例商 學 院 會計 專 業(yè)學 號 0801110214學生姓名 加娜爾指導教師 肖仲云 講師二〇一五年六月江南大學學士學位論文2ABSTRACTInternal control is a process of the enterprise management level

2、and the staff's influence. Toensure the reliability of financial reporting and management effect and the efficiency of theexisting regulations, followed mainly by the control environment risk assessment controlactivi

3、ties information and communication and supervision of five factors. In recent years, thecommunications industry according to their actual situation to establish a set of applicable to allbusiness premises of the internal

4、 control system. China's telecommunications industry as largeand medium-sized enterprises, to become the first batch of the implementation unit. To improveand standardize the internal control mechanism, is conducive

5、to communication enterprises toimprove management level, but also for communication enterprises to improve the internalcontrol mechanism put forward new and higher requirements. How to establish the internalcontrol mecha

6、nism has China characteristics and the characteristics of enterprises, has become apressing matter of the moment of China's communications industry to improve the quality ofaccounting information, standardize enterpr

7、ise behavior.In this paper, through the analysis of the theory of internal control, according to thecharacteristics and current situation of Chinese UNICOM operation of enterprise internal control,from the internal envir

8、onment, risk assessment, control activities, internal supervision,information exchange and analysis Chinese UNICOM operation of enterprise internal controlproblems, and pertinently analyzed, put forward the countermeasur

9、e to improve and perfect theinternal control for the communications industry, the internal control of the communicationsindustry more scientific, reasonable and standardized, and constantly improve the overallmanagement