Research On Internal Accounting Control Of Hebei High Speed H Management Office

In recent years,the highway is developing rapidly,alleviate the traffic problems restricting the development of our country’s economy.At the same time,also further promote the urbanization construction in our country.However,highway management unit of the internal control problems also gradually highlights.Put forward,with the integration of the beijing-tianjin-hebei region,the hebei high-speed operation and management are also put forward higher requirements.Internal accounting control is an important part of internal control,in order to guarantee the quality of accounting information,to ensure the safety of the assets,and promote the realization of the organization’s strategic goals and ensure that laws and regulations to carry out and implement a series of accounting measures and means,it throughout the whole process of the enterprise.Hebei highway is approved by the hebei provincial government on January 6,2009 in the successful integration of the original highway administration,international financial organizations loan project office,road development center and investments do four units,on the basis of the established provincial highway construction and management is responsible for the work of public institutions.Relatively lags behind the development of internal control,internal accounting control for enterprises is still in its infancy,need to constantly practice and grow up.The Hebei high-speed H management as an example,through the theory of COSO framework on the status of the internal accounting control analysis,combined with the practical business of Hebei high-speed H management,and with reference to the relevant theoretical knowledge and related literature theory research,Hebei high-speed H management internal accounting control process is not perfect for proposed corresponding measures to improve.This paper consists of five parts.The first part is the introduction;the second part of the internal accounting control of the internal accounting control theory and our country administrative institutions is expounded,and the institutions of our country internal accounting control problems are described;the third part introduces the general situation of Hebei high speed H management,organizational structure,combined with the the framework of COSO theory to the present situation of the internal accounting control are described and analyzed,combined with the risk assessment method to assess the risk of the business process,and puts forward the existing problems;the fourth part of the Hebei high-speed H Management Office of internal accounting control of the existing problems,put forward to perfect the internal accounting control system;the fifth part is the conclusion.This paper summarizes the conclusions of this study,and describes the shortcomings of this paper,as well as the future of internal accounting control research.