会计信息化背景下南航沈阳分公司内部控制研究摘要随着经济的不断发展，在会计信息化背景下国家大力鼓励企业的政策不断实施，让企业在当今社会占据了很重要的一部分。但中小型企业在发展过程中由于自身的规模小，资金不足，导致生命周期短暂。而究其原因，是来自资金以及政策方面的因素还包括了企业自身的管理制度以及风险评估系统不完善，这些制度上不健全影响了国企的可持续的发展和生产经营上的管理。本文以南航沈阳分公司为例，主要围绕某企业在内部控制上存在的问题展开，在对内部控制国内外理论研究进行阐述的基础上，通过对南航沈阳分公司的控制活动方面、内部环境方面、风险评估方面、信息与沟通方面、内部监督方面的现状进行分析，围绕该公司内部控制的现状和问题进行详细的分析，并以此为切入点，再对内部控制中存在的问题提出合理的对策建议。得出公司在内部控制制度上存在很大的问题，问题主要在于：内部控制认识不足、岗位责任分配不清、会计信息质量控制不完善、信息与沟通存在问题等，以上问题限制着南航沈阳分公司的发展。希望可以通过本文的研究能够帮助南航沈阳分公司的可持续发展战略得到长远实施。关键词：中小企业信息沟通内部控制风险评估abstractWiththecontinuousdevelopmentoftheeconomy,inthebackgroundofaccountinginformation,theStateencouragesthepolicyofenterprisestobecarriedoutcontinuously,makingenterprisesoccupyaveryimportantpartintoday'ssociety.However,duetotheirsmallscaleandinsufficientfunds,thelifecycleofsmallandmedium-sizedenterprisesisshort.Thereasonisthatthefactorsfromfundsandpoliciesincludethemanagementsystemoftheenterpriseitselfandtheimperfectsystemofriskassessment,whichaffectthesustainabledevelopmentofsmallandmedium-sizedenterprisesandthemanagementofproductionandmanagement.TakingtheShenyangbranchofSouthernAirlinesasanexample,thispaperanalyzesthestatusofthecontrolactivities,internalenvironment,riskassessment,informationandcommunication,andinternalsupervisionoftheSouthernAirlinesShenyangbranch,anddrawsaconclusionthatthecompanyhasalotofquestionsintheinternalcontrolsystem.Themainproblemliesintheinternalcontrolrecognition.Lackofknowledge,poordistributionofjobresponsibilities,imperfectaccountinginformationqualitycontrol,informationandcommunicationproblems,andsoon,theaboveproblemsrestrictthedevelopmentoftheShenyangbranchofChinaSouthernAirlines.ThereasonsfortheproblemsoftheSouthernAirlinesShenyangbranchareanalyzed,andtheproblemsthatleadtotheproblemsareasfollows:theinternalcontrolenvironmentispoor,theriskassessmentsystemisnotsound,theinternalcontrolactivitiesarenotcomprehensive,thecommunicationsystemofinformationmanagementisnotperfect,andtheinternalauditmechanismismissing.Forthecausesoftheseproblems,thecountermeasuresbasedonCyberneticshavethefollowingfiveaspects:first,toimprovetheinternalcontrolconsciousnessofthecompanyitself,tochangetheconceptofthecompany'smanagementanddevelopment,toimprovetheprofessionalqualityofthestaff,andtotaketheleadinthemanagement;thesecondistostrengthenthecultivationoftalentresources;Three,weshouldimprovethecompanyriskassessmentsystemandestablishariskassessmentsystemwithscientificandreasonablemethods.Fourthistostrengtheninternalcontrolactivities,mainlythroughtheestablishmentofinternalaccountingsystem,budgetcontrolofthecompany'scost.Fifthistoimprovetheinformationcommunicationandsupervisionsystem,throughtheintroductionoftechnicalpersonneltobuildthesystem,sothatinformationcanbetransmittedinatimelymanner.Itishopedthatthroughthesemeasures,thesustainabledevelopmentstrategyofShenyangbranchofChinaSouthernAirlinescanbei...
