Research On The Design Of Internal Control Procedures On Costs And Expenses

With the reorganization of China's telecommunications market,China has come to the end of the six major telecom operators,formally enter three major telecom operators which consists of China Mobile,China Unicom and China Telecom newtripartite situation.After a rapid development,the market competition among the three major operators is fierce,the telecom operators' profit growth less than before as the "price war" of the three operatorsand the State Council's requirements of speed reduction fee.Under this circumstance,the telecommunication companies didn't change or even declined service fees,in order to create profits,they must strictly control the cost of the companies to have a better room for development.In view of this situation,this thesis takes A company as the research object,uses the literature reading method and the induction summary method to carry on the research of its internal control procedures on costs and expenses,and finds the questions in the actual application,and puts forward the corresponding optimization Design and securityards mechanism of internal control procedures on costs and expenses.The thesis consists of five parts.The first part mainly introduces the current situation of the research on the internal control of costs and expenses,and defines the concept of it which relate to the article.The second part expounds the theory of internal control on costs and expenses,including the theory of cybernetics and incentive theory,and analyzes and optimizes the following parts as the guiding ideology of this thesis.The third part analyzes the internal control situation of A company's current costs and expenses and finds out that there are some problems in the procedures such as the design and maintenance of the business process,the form of the control is bigger than the real control and the internal management information asymmetry and analyze the reasons of these problems.The fourth part analyzes A company's problems of internal control on costs and expenses,and optimize the design and improve it mainly from cost authorization approval link,costs and expenses budget link,costs of the implementation link,costs and expenses accounting link and costs and expenses assessment links.The fifth part is based on the design process,protect the implementation of A company's internal control procedures on costs and expenses through strengthening the internal control environment construction,improving the human resources policy and the supervision and control mechanism.