电信企业内部会计控制问题浅析

The Superficial Analysis of Telecommunication Company’s Internal Accounting Control Problem

电信企业属于资本和技术密集型行业,在生产运作和经营管理中存在许多特殊性。文章在分析电信企业的经营特点及其内部控制现存的问题之后,探讨了完善电信企业内部会计控制的主要措施,包括:提高管理者重视程度、建立健全内部控制体系、加强成本控制力度、强化内部审计及外部监督机制。

Telecommunication company belongs to the intensive business of capital and technology. There are many particularities in production operation and management. Telecommunication company＇s management characteristics and the existing problems of internal control are analyzed in this paper, after that, the main measures of consummating telecommunication company＇s internal accounting control are discussed, including ： improving manager＇s attention, establishing a sound internal control system, intensifying the intensity of cost control, strengthening the mechanisms of internal audit and external oversight.