Research On Internal Accounting Control Over Tibet Highway Construction Project

In recent years, our country's highway construction has obtained the encouraging result. However, because of lacking in effective internal accounting control, there are numerous problems: such as huge losses led by decision-making errors, peculating funds, budget over criteria, and etc. These problems can be found everywhere, and seriously affect investment returns. So, in the current period of sustained rapid economic growth, strengthening internal accounting control over highway construction project has become the urgent affairs.With the strategy of the West Development and inclining policy the central government to Tibet, it is clear that the government begins to increase investment in Tibet especially on the highway construction. And now the highway construction of Tibet is in the best period of historic development; the construction fund is also increasing apparently, the financial transportation work of Tibet has contributed a lot to the transportation development and made some achievements. But on the financial management of highway construction project, the financial function such as safeguard and supervising are not adapted to the good trend of transportation development.Tibet highway construction project not only has the common characteristic of the engineering project, but also has special question,construction environment, construction difficulty,and so on,these questions increased the difficulty of internal accounting control. Furthermore, Tibet highway construction project mainly has carried on the investment by the country, the Tibet highway traffic person needs to treasure the hard-won each cent money, completely greatly diligently enhances the highway construction investment benefit, in the current crucial time of Tibet transportation development, We need to consummate internal accounting control the system to guarantee the project the investment, the quality and the progress three big target complex realization. Investigating in the subjects, the main content is next:In the first part of this article, the introduction, introducing the background, the research condition, the theoretical and practical significance, and the research plan and framework of this thesis in details.In the second part, the analysis of our current internal accounting control over Tibet highway construction project. At first, this part summarily analyzes the problems of our current internal accounting control over Tibet highway construction project from the internal accounting control environment, the internal accounting control activities at all stages of Tibet highway construction project and the surveillance to Internal accountant controls. To resolve the above problems, this paper respectively dissertates detailed at how to improve internal accounting control environment of projects construction units, how to regulate internal accounting control activities at all stages of engineering project construction, and how to strengthens the surveillance to Internal accountant control with three chapters.In the third part, improving internal accounting control environment over Tibet highway construction project. This chapter describes some concrete measures, such as strengthening the internal accounting control consciousness of the construction unit principals, improving the management quality of the construction unit person, establishing a clear division of work and approval authorization mechanisms, improving moral level and the operational capacity of accountants.In the fourth part, strictly regulating internal accounting control activities at all stages of Tibet highway project construction, this chapter dissertated respectively at how to carry out internal accounting control activities at every link of every phase according to operation flow of engineering project construction, and expatiate emphatically on the key control points.In the fifth part,Strengthening surveillance to internal accounting control. The thesis points out internal control is a process and that inspect of the internal control system are one important part of internal control which is usually ignored. The function of internal accounting control over Tibet highway construction project relies on to establish the perfect effective internal control system, and to enable it to obtain the good movement mechanism. This chapter mainly elaborated bringing full play to supervising and coordination functions of the internal audit and entire process track audit of the key project.The establishment of internal control system for project has become one important aspect to increase eminency of project, decrease cost, reduce waste, and norm project management. Therefore, our country issued a series of laws and regulations on internal control. Particularly in 2003 the Department of Finance issued'Internal accounting control standards—project'. They play an active and directive role on the prevention of mistakes. But after all they are only laws. How to carry out them must be further researched. The design of the internal control institution is not only the particular use, but also the necessary request on how to implement the laws and regulations. So this paper is devoted to design the project internal control.The main contribution of the thesis includes: The thesis makes a comprehensive research on the latest achievements of internal control home and abroad, and make a conclusion that internal accounting control environment and internal accounting control system are equally important; In designing the system of internal accounting control, the thesis adopts the concept of BPR (business process reengineering) and think internal accounting control should be process control in some way, which integrates accounting control and management control; and then brings forward the viewpoint that different systems of internal control should be designed according to different operation activities; Internal accounting control is brought into the Tibet highway construction project management. Through establishing the internal accounting control over Tibet highway construction project, it will have a great realistic significance in preventing errors and frauds in the process of Tibet highway construction project, improving capital efficiency, and standardizing the market order from the origin.