關(guān)于完善航空公司收入結(jié)算內(nèi)部控制體系的探索與實(shí)踐.pdf

1、廈門大學(xué)碩士學(xué)位論文關(guān)于完善航空公司收入結(jié)算內(nèi)部控制體系的探索與實(shí)踐姓名：蘇華江申請學(xué)位級別：碩士專業(yè)：工商管理指導(dǎo)教師：李常青20060901Abs廿actAbstractAbstract：Revenueaccountingplaysanimportantroleinamine’sfinancingworkItsprimaryfunctionsarelistedasthefollowingfourfields：calculatingt

2、rafficrevenueaccuratelyreclaimingsalesfundadequatelyandtimelyprovidingoverallrevenueinformationandmonitoringandmodifyinginfringementduringcirculationofticketTheworkingprocessofrevenueaccountingisdesignedmainlyaccordingto

3、thecirculationoftrafficevidence(generallycalled“ticker’)andhasthecharacteristicsoflargeamount，complicatefaresandnumerousconjunctionTheman—madeerrororinfringementduringrevenueaccountingmayhaveasubstantialinfluenceontheman

4、agementofairlinesTherefore，establishingandperfectinginteriorrevenueaccountingcontrolsystemisanimportanttaskforamine’sfinancingmanagementFirstofaUthisarticleintroducestheworkingprocessofairline’srevenueaccountinganddivide

5、sitintothreeparts：ticketmanagement，salesaccountingandtrafficaccountingThenthearticlesummarizesthebasicrequirementforinteriorcontrolafterintroducingman—madeerrorsandinfringementswhichmayexistineverytachesofmvenueaccountin

6、gonthebasisoftheintroductionoftheprimaryfunctionsandhandlingmannerofeachpartAfterwardsthearticleshapesthebasisideaforestablishinginteriorrevenueaccountingcontrolsystem，comprehensivelyconsideringtheinput，outputandfeasibil

7、ityofeachinteriorcontrolmeasureswhichareconcludedintheliteratureThroughsearchinganddevelopingcomputerizedmanagementsystemforamine’srevenueaccounting，Intheendthearticlemakesanintroductionontheprobe，practiceandthemanagemen