中国通信运营行业网络运维成本与内部控制问题分析-analysis of network operation and maintenance cost and internal control in chinas communication operation industry.docxVIP

首都经济贸易大学硕士学位论文中国通信运营行业网络运维成本与内部控制问题研究 首都经济贸易大学硕士学位论文 中国通信运营行业网络运维成本与内部控制问题研究 PAGE PAGE IV significance, research, technology roadmap, research methods, and innovation; The second section describes the internal control theory of the network operation and maintenance costs . the third part of the current communication operation network operation and maintenance costs of internal control problems and their solutions, and highlighted the necessity of measures to strengthen the network operation and maintenance costs of internal control:fourth part combined with A Company of China Unicom specific case of the specific application of internal control in the operation and maintenance cost management,. the fifth section give us the conclusions of this paper.This article focuses on solving the problem of how to ensure that the network operation and maintenance of effective implementation of the cost of internal control processes, which is of the few studies specifically for the particular industry of the cost internal control.The result of this paper both significant guide theoretical research on the internal control of the operation and maintenance costs of the large state-owned communication enterprises and the management and control of the operation and maintenance costs of the communication enterprise into practice. . Key Words: communications operators the industrys operation and maintenance cost internal control 目 录 1 导 论 1 1.1 研究背景及现状 1 1.1.1 研究背景 1 1.1.2 研究现状 2 1.2 研究的理论现实意义 3 1.2.1 理论意义 3 1.2.2 现实意义 4 1.3 研究的主要内容、技术路线和研究方法 4 1.3.1 研究内容 4 1.3.2 技术路线 4 1.3.3 研究方法 5 1.4 研究的创新点和局限性 5 1.4.1 创新点 5 1.4.2 局限性 6 2 相关理论研究 7 2.1 通信运营企业网络运维成本相关理论研究 7 2.1.1 网络运维成本的概念及内容 7 2.1.2 网络运维成本的特点 8 2.2 成本内部控制相关理论研究 9 2.2.1 成本内部控制概述 9 2.2.2 成本内部控制的目标 10 2.2.3 成本内部控制应遵循的原则 11 2.2.4 成本内部控制的方法 12 2.2.5 成本内部控制的关键控制点 13 3 通行运营企业网络运维成本控制存在的问题及解决方案 17 3.1 网络运维成本存在的问题 17 3.1.1 目前通信运营企业网络运维成本管理流程 17 3.1.2 运维成本预算管理流程存在的问题 18 3.2 内部控制在网络运维成本中实施的必要性 18 3.2.1 通信运营企业网络运维成本内部控制的现状分析 18 3.2.2 通信运