摘要
从前几年会计电算化实际运用情况来看,由于内部控制的不健全或内部控制失效而造成企业经营失败、会计信息失真、以及不守法经营行为时有发生,面对我国企业电算化内部控制总体比较薄弱的客观事实,如何将企业内部制制度贯穿于会计电算化中,如何从企业经济活动的源头进行风险控制也是我们的当务之急。作为在香港的上市公司,中国通信服务有限公司湖北公司在运营过程中,必须针对现实存在的客观问题,在内部控制中满足相关要求。本文以冠达科技项目管理与内部控制体系为研究对象,来探讨冠达科技项目管理在内部控制中的应用相关问题,为提高冠达科技内部管理水平和信息化系统管控水平提出自己的建议。
本文首先对母公司中通服湖北公司及冠达科技进行了简介,通过对国内外内部控制、电算化环境下的内部控制情况以及项目管理在内部控制中的运用情况进行介绍,并结合我国内部控制和项目管理的研究状况,重点分析了冠达科技内部控制和项目管理的应用现状及存在问题,提出了如何将项目管理在内部控制中应用推广。分别从工程监理业务、培训业务、语音增值业务、网络维护业务四项业务的项目管理流程进行分析,重点对目前试运行项目管理的监理业务,在项目管理前和项目管理后的流程作出了对比分析,并针对2008-2009年的内部控制评估结果,指出现行项目管理在内部控制中存在的问题。提出了在冠达科技全业务范围内实现项目管理,并通过信息化技术手段,推进项目管理的实现,建立一套科学的内部控制体系,并提出了软件实现的方案。
From the situation of the application of accounting computerized, we can see that as the unsound internal control system or the failure of the internal control system resulted business failure、distortion of accounting information and illegal operation, facing with the fact that the internal control of accounting computerized is not effective, how to use the internal control in the accounting computerized system, how to control the risk form the source of the business activities are the urgent problems we should consider. As a Hong Kong listed company, during the operation of Hubei branch of China Communications Services Corporation, the internal control should meet the requirements to solve the problems that exist in reality. This research base on Guanda Technology Corporation’s management of project and its internal control, and discusses the problems about the application of project management and internal control, in order to give the implications for improving the level of internal management and information system.
This article introduces the parent company Hubei branch of China Communications Services Corporation and Guanda technology corporation at first, then describe the situation about the internal control in China and abroad、the internal control in the accounting computerized system and the project management using in the internal control, analyze the problems that exist in Guanda Technology Corporation’s internal control and project management, indicate how to popularize the project management in internal control. Make analysis of the project management process of engineering supervision、training、value-added services and network maintenance, contrast the process before and after using project management, point out problems exist in the internal control with the result of the evaluation of the internal control from 2008 to 2009.It also propose that implementing project management in the overall scale of Guanda Technology Coporation, utilizing information technology to promote the implement of project management, establishing a scientific internal control system. At last, it gives the implementation of the software.
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