BNY企业财务内部控制制度体系建设研究

发布时间：2018-02-11 10:44

本文关键词： 财务内控体系建设　出处：《青岛大学》2017年硕士论文　论文类型：学位论文

【摘要】：企业应建立和完善财务内部控制制度,制定切实可行的内控财务控制标准,对于BNY公司而言,财务内部控制问题已经成为了BNY公司关注的重点之一。本文是在这样的背景下选择BNY企业财务内控体系的建设作为研究课题。本文研究的目的是结合现实基础来探讨内部控制理论在实践中的效果,分析BNY企业的相关发展情况,研究其内控制度的建设以及目前取得的成效和存在的问题,找出问题存在的根源提出切实的可操作的意见。本研究成果有利于BNY企业在以后的实践中进一步优化内部控制体系,有利于提高自身内部控制水平并且在风险防范方面做得更好。通过这一案例还可以类比一些农业产业化的龙头企业在完善自身内控制度的时候可以努力的方面,有利于为这些企业在管理和风险防范方面提供可借鉴的思路和参考。文章基于内部控制基本理论,综合运用文献分析法,调查研究法,定量分析与定性分析相结合的方法研究指出BNY企业财务内部控制中存在的问题在于预算管理制度不够完善,资金管理控制不足,管理会计制度比较薄弱,财务管理缺乏制度化。分析BNY企业财务内部控制问题的原因在于公司组织结构不完善,风险意识较差,管理手段落后,制度不健全,执行不力,财务人员素质不高。对此本文从控制环境,风险控制,控制活动,信息和沟通方面设计了财务内部控制制度。并从建立有效的财务控制信息系统,财务控制监督系统,正确处理各组织部门间关系,增强员工的业务素质及风险意识四个方面提出了BNY企业财务控制体系实施的保障措施。
[Abstract]:The enterprise should establish and perfect the financial internal control system, establish the feasible internal control financial control standard, for BNY company, The problem of financial internal control has become one of the focal points of BNY company. This paper chooses the construction of financial internal control system of BNY enterprise as the research subject under this background. The purpose of this paper is to combine with the realistic foundation. This paper discusses the effect of internal control theory in practice, This paper analyzes the development of BNY enterprises, studies the construction of its internal control system, the achievements and the existing problems. Find out the root cause of the problem and put forward practical suggestions. The results of this study are helpful for BNY enterprises to further optimize the internal control system in the future practice. It is conducive to improving the level of internal control and doing a better job in risk prevention. Through this case, we can also compare some aspects that leading agricultural industrialization enterprises can strive to make when perfecting their own internal control system. This paper, based on the basic theory of internal control, synthetically applies the literature analysis method to investigate and research the management and risk prevention of these enterprises. The research on the combination of quantitative analysis and qualitative analysis points out that the problems in the internal financial control of BNY enterprises are that the budget management system is not perfect, the fund management control is insufficient, and the management accounting system is relatively weak. The reasons of the financial internal control in BNY enterprises are that the organization structure is not perfect, the risk consciousness is poor, the management means are backward, the system is not perfect, and the execution is weak. This paper designs the financial internal control system from the aspects of control environment, risk control, control activities, information and communication, and establishes an effective financial control information system and financial control supervision system. This paper puts forward the guarantee measures of implementing the financial control system of BNY enterprise from four aspects of correctly dealing with the relations among the organizations, enhancing the staff's professional quality and risk consciousness.
【学位授予单位】：青岛大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.82;F406.7

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