The Study Of Tibet's Road Construction Enterprises Internal Accounting Control

In recent years, with the central government to further increase investment in roud construction projects in Tibet, During the "Eleventh Five-Year", the whole transportation of the autonomous region has reached 26.0 billion investment in fixed assets, the region's total length of highways open to traffic reached 58,000 km above the initial formation of a national and provincial trunk highways as the backbone to County Circuit, focusing on the economic main highway, rural highways, urban and rural road network covering agriculture and animal husbandry. But behind the brilliant achievements, highway construction also exist many problems.Nowadays, there is something wrong with transportation construction projects in Tibet. For instance poor quality estimates exceeded actual investment projects, project real investment over budgets, occupy and misappropriation beyond bond and project sub-contracting irregularities, as well as petitions and other issues of migrant workers common, serious impact on Tibet's road construction Development, and had a negative impact on society. This mainly because of poor management of highway construction projects, especially in financial management. Tibet's road construction organization's awareness of accounting internal control is weak, and still without comparison system of accounting internal control system, provides the opportunity to outlaws, resulting in more and more rampant violations of discipline, resulting in serious loss of state property. Therefore, the organization immediate concern is that establish a perfect and strict accounting internal control system,In view of this, this paper attempts to Tibet's road construction organization of the internal accounting control system, intended to establish a new internal accounting control framework, improve this system, prompting the construction organization in the project management process, strictly implement the national laws and regulations, improve quality of accounting information in order to ensure the safety of state property road construction projects to improve investment efficiency.In addition to introduction, the paper is divided into three parts, each part of the main contents are:The first part, the basic principles of internal accounting control. The first part discusses the internal accounting control principle, mainly about internal accounting control's development history review, and its target and methods and design. Through discussing the basic principle of internal accounting control, this paper constructing the framework of Tibet road construction organization, and puts forward the accounting internal control framework, perfect measures lay the theories foundation.The second part, mainly about current situation for the Tibet road construction organization's internal accounting control, In the second part, mainly by case study way to discuss the internal accounting control of road construction organization in Tibet. Summarizes the present situation of internal accounting control aspect exists. This paper studies found that Tibet road construction organization interior accounting control has many problems, basically about that environment are not perfect, risk management consciousness weak, not yet build accounting internal control system, and never set up internal supervision agency and so on.The third part, perfect the Tibet road construction organization of internal accounting control measures. The third part mainly reference on domestic and foreign internal control theory, drawing on internal accounting control practices and construct Tibet road construction organization of internal accounting control framework, and puts forward some corresponding measures.In the first place, China's " the Basic Standards for Enterprise Internal Control " point out, internal control including the internal environment, risk assessment, control activities, information and communication and internal supervision and other five components, between five elements are connected with each other, complementary organic whole. Internal accounting control as the core of internal control, there are also the five elements. Therefore, this article from the five elements of internal accounting control to proceed, with Tibet's road construction organization of management characteristics and the financial sector's business processes, establish a new framework of internal accounting control for Tibet's road construction organization, the formation of internal accounting control system, give full play to the synergy between each element, improve the efficiency of internal accounting control.In the second place, this paper combines the Tibet's road construction organization from the internal accounting control framework, thus perfect the internal control system in accounting environment, enhancing risk management, strengthening the control of key point in all departments and employees, strengthen the communication, perfect the internal supervision mechanism and proposes some suggestions to Tibet road construction organization interior accounting control measures.This paper adopts case study way, the study on current Tibet road construction organization's accounting internal control system, summarizes the existing problems and detailed analysis of the existing problems of reason, constructs the Tibet road accounting internal control framework, and puts forward the specific internal accounting internal control system perfect measures. To the organization strictly implement the relevant laws and regulations, improve the quality of accounting information and financial departments work efficiency, Consequently, ensuring the state-owned property security, and it also has great significance to improve Tibetan highway project construction benefits.