吉林庆达光盘有限责任公司财务内部控制问题研究

发布时间：2018-08-24 13:57

【摘要】：随着我国近四十年的经济发展,国内各行业之间的市场竞争日趋加剧,加强企业内部管理已成为各企业提升竞争力的重要组成部分。在公司的日常经营管理中,财务控制活动是不可或缺的重要部分。对内部财务控制制度的研究设计已成为各公司增强自身实力和竞争力的重要措施。本文以研究吉林庆达光盘有限责任公司为例,通过对公司整体财务管理现状进行深入、全面分析,从而制定一套符合公司发展的内部财务控制改进方案。通过规范和整理相关理论,结合研究对象的实际情况,逐渐对本文开展研究工作。在调研工作的开始,从梳理国内外有关内部控制及财务内部控制的相关理论入手,整理有价值数据逐项开展分析,厘清内部控制及财务内部控制的概念及其相互关系,随后本文简要介绍了财务内部控制的目标、原则、改进内容和保障平价机制。对吉林庆达光盘有限责任公司的财务内部控制现状进行综合分析研究,分析出目前吉林庆达光盘有限责任公司的财务内部控制的主要问题体现在几方面:财务内部控制建设的系统性有待完善;公司领导层对待财务内部控制工作的重视程度不够;财务内部控制保障措施中的风险管理力量不强;公司内部审计工作职能缺失,财务内部控制制度和公司组织结构有待健全;内部监督工作有待加强。随后,对吉林庆达光盘有限责任公司现存的主要财务内部控制问题进行了深入原因剖析。最后,在上述分析的基础上,依据改进思路和改进原则,对吉林庆达光盘有限责任公司的财务内部控制进行优化改进设计,并给出了优化后的运行保障措施方案。
[Abstract]:With the economic development of nearly forty years in China, the market competition among various industries in China is becoming more and more serious. Strengthening the internal management of enterprises has become an important part of enhancing the competitiveness of enterprises. In the daily operation and management of the company, the financial control activity is an indispensable and important part. The research and design of internal financial control system has become an important measure for companies to enhance their own strength and competitiveness. This paper takes Jilin Qingda CD Co., Ltd as an example, through the thorough and comprehensive analysis of the overall financial management situation of the company, and then formulates a set of improvement scheme of internal financial control in line with the development of the company. Through standardizing and sorting out the relevant theories and combining the actual situation of the research object, the research work of this paper is carried out gradually. At the beginning of the research work, starting with the related theories of internal control and financial internal control at home and abroad, sorting out valuable data to carry out analysis one by one, clarifying the concept of internal control and financial internal control and their relationship. Then this paper briefly introduces the goal, principle, content and guarantee parity mechanism of financial internal control. The present situation of financial internal control of Jilin Qingda Disc Co., Ltd., is comprehensively analyzed and studied. The main problems of financial internal control of Jilin Qingda Disc Co., Ltd are analyzed in several aspects: the systematization of financial internal control construction needs to be improved, the company leadership does not pay enough attention to the work of financial internal control; The risk management in the financial internal control guarantee measures is not strong; the internal audit function of the company is lacking; the financial internal control system and the organizational structure of the company need to be perfected; the internal supervision work needs to be strengthened. Then, the main financial internal control problems of Jilin Qingda CD Co., Ltd are deeply analyzed. Finally, on the basis of the above analysis, according to the improved ideas and principles, the financial internal control of Jilin Qingda Disc Co., Ltd. is optimized and improved, and the optimized operation safeguard scheme is given.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.6;F406.7

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