【作者】 侯仰龙；

【导师】 徐慧娟；

【作者基本信息】 北京邮电大学 ， 工商管理， 2008， 硕士

【摘要】 上市以来,山东网通作为中国网通旗下重要一员,在企业管理、运营和收入管理等方面面临着国际现代企业制度的考验。电信产品从业务受理到开通,从提供服务到最终形成收入的业务流程的复杂性、灵活性和多样性,在收入稽核体系不严谨、不统一、执行不到位的情况下,山东网通收入流失方面呈现较大风险。本文试图以内部控制理论为基础,阐述内部控制和收入稽核的一般关系;通过对收入稽核内涵、目的和作用的探讨,说明收入稽核工作对山东网通的重要性。建设山东网通收入稽核管理体系既是内部控制的需要,也是内部控制的完善,同时,为收入稽核工作的规范化、标准化和制度化提供基础和平台。收入稽核工作以山东网通收入管理内部控制流程为基础,结合经营管理上的实际业务进行,涵盖收入循环的全过程。当然,无论哪一项内部控制怎样进行周密细致的设计,对实现控制目标而言,都只能提供合理的保证。更多还原

【Abstract】 Since listing, Shandong Netcom, as China Netcom’s an important, in business management, operations and revenue management, and other areas facing the international modern enterprise system test. Telecommunications products from admissibility to the opening of business, from providing services to the final formation of the income of the complexity of business processes, flexibility and diversity in the income audit system is not rigorous, not unified, not in place the implementation of the circumstances, the loss of income Shandong Netcom Side show greater risk.This paper attempts to internal control theory, on internal control and audit of the general relationship between income through the income audit meaning, purpose and effect of that revenue audit work on the importance of Shandong Netcom.Shandong Netcom building revenue management system is audit of internal control and the needs for the improvement of internal controls, while revenue for the audit work to standardize and provide the basis for standardized and institutionalized and platform.Revenue audit work to Shandong Netcom revenue management based on internal control processes, management of the actual operations, revenue cycle covers the entire process.Of course, no matter which of the internal control how careful and meticulous design, to achieve control objectives, can only provide reasonable assurance.更多还原