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由于2008年电信企业进行重组后,通信行业的企业市场竞争力日益激烈,通信行业形成了中国电信,中国移动以及中国联通全业务经营的三国鼎立局面,竞争更是进入白热化阶段,通信行业面临着前所未有的考验,因此,需要一面抵抗住市场不断增强的压力,另一面还需要对如何扩大经营长期发展进行思考。然而规避或者降低通信行业所面临的经营风险最好方法就是不断对企业会计内部控制管理的完善,更有利于在市场环境下企业满足其需求的同时寻得更大的发展空间。由此可以看出,会计内部的控制管理对我国通信行业相关企业发展显的举足轻重。
Since the reorganization of telecom enterprises in 2008, the telecom industry has become more competitive in the enterprise market. The telecom industry has formed a tri-nation dominance of China Telecom, China Mobile and China Unicom. The competition is entering a phase of intense competition and the telecommunications industry is facing Therefore, it is necessary to resist the ever-increasing pressure on the market while still thinking about how to expand long-term management. However, the best way to circumvent or reduce the business risks facing the communication industry is to continuously improve the internal control and management of the enterprise accounting, and more conducive to finding more room for development for enterprises to meet their needs in the market environment. From this we can see that the internal control of accounting for the development of China’s telecommunications industry-related enterprises played a decisive role.