Improved Design Of The Internal Control System Of Funds Of Inner Mongolia Telecom Company

The sound and effective internal fund control can not only enable enterprise's resources to get reasonable disposition,raise the labor productivity,strengthen the accounting control,but may also reasonably raise the operation efficiency and effect of enterprise.To the enterprise,lacking of internal fund control will cause disastrous consequence.On the basis of related literature in terms of domestic and foreign internal fund control and the development history,and under the current background of internal capital control in telecommunication business,this article studied the administrative regulations of internal capital control.It may function as a guidance and evaluation standard for the capital supervision in the entire enterprise,and may be very important for the internal fund control of Inner Mongolian Telecom.The main research conclusions in this article are as follows:Firstly,China telecom group company internal control manual(2009)is for the whole group and each provincial branch of the internal control system establishment,to ignore the manual the differences between each provincial branch,especially as the Inner Mongolia such enterprise telecommunications,business organizations,and the management of the entire telecom enterprise paradigm and have very big difference,if their insist on the current China telecom internal control manual\"internal control,can only is a form of internal control,and can't play a substantial role.Secondly,for Inner Mongolia telecom company,improving the design of the system of internal control money,must consider its operating characteristics,fund management mode,it does not need the design a complete set of internal control procedures,but through the analysis in fund management appeared in the process of main problems,it is the main risk point design internal control procedures,so in the internal control the implementation process can be used.Thirdly,in fund internal control design process improvement,permission list found in the Settings,the internal control of the execution,and the follow-up internal control system improvement is vital,so in the capital internal control implement key is to strengthen the rights management and control and the implementation of the.