本科毕业论文
x公交运输公司内部控制问题分析
学 院：经济管理学院 专 业：会计学 姓 名： 学 号： 指导教师：
职 称：讲师
本科毕业论文
摘 要
随着经济的发展，城市的规模在扩大，人口也在不断的增加，x市的公共交通运输公司企业规模也随之扩大。随之而来的，公司内部工作所面临的问题日益增多。原本的内部控制制度已经不能满足公司发展的现状。为了适应公共交通运输企业的发展，提高会计信息质量，保护企业资产的安全完整，很多企业加强内部控制工作。2008年6月,通过参考美国COSO报告和风险管理框架,财政部、审计署、证监会、银监会、保监会联合发布了《企业内部控制基本规范》,至2010年4月26日《企业内部控制配套指引》的发布，标志着以基本规范为主、配套指引为辅的内部控制规范体系的初步形成，我国企业内部控制规范体系基本建立。
本文主要以x公交运输公司为研究对象，虽然近年来x公交运输公司不断完善内部工作，但是其本身在制度和操作方面还存在着很多的缺陷和问题，所以本文对x公交运输公司现状进行分析，对其存在的内部控制出现的问题原因进行分析，立足该企业的实际情况，利用内部控制基本原理给公司提出建议和解决办法。
关键词：内部控制；会计控制；管理控制；内部控制制度
1
Abstract
With the development of economy, the scale of the city is expanding, the population is increasing, and the scale of public transportation enterprise in Baotou is also expanding. Subsequently, the company's internal work is facing the growing problem. The original accounting control system can not meet the status quo of the company's development. In order to meet the development of public transportation enterprises, improve the quality of accounting information, protect the safety and integrity of enterprise assets, many enterprises strengthen internal control work. In June 2008, by reference to American COSO report and risk management framework, Ministry of finance, audit, CSRC, CBRC, CIRC jointly issued the \enterprise internal control guidelines for supporting \the basic norms and supporting guidelines, supplemented by the internal control standard system preliminary formation, our internal control standard system basically established.
This paper mainly in Baotou public transport company as the research object, although in recent years Baotou public transport companies continue to improve internal work, but its itself in the system and the operation still exist many deficiencies and problems, so the current situation of Baotou public transport companies were analyzed, the cause of the problem of the existence of internal control analysis, based on the actual situation of the enterprise, the internal control basic principle put forward suggestions and solutions to the company.
Key words: Internal control Accounting system Management system
Internal control system
会计论文 x公交运输公司内部控制问题分析
