F公司财务管理内部控制改进的研究

发布时间：2018-02-28 17:43

本文关键词： 财务预测财务预警内部控制　出处：《中国科学院大学(中国科学院工程管理与信息技术学院)》2017年硕士论文　论文类型：学位论文

【摘要】：随着我国市场经济的不断发展,企业面临的国内外竞争日趋激烈。企业信息化的广泛使用、国际环境的瞬息万变还有人们思想的改变等,使得财务管理已然成为企业风险把控的前沿阵地。同时,企业在高速的发展中,遇到了很多经济、道德与技术问题,急需创建一套完善的内部控制体系。作为企业内部管理的核心,财务管理,尤其是财务预测、风险预警更加成为企业内部控制的重中之重。优秀的财务内部控制具有专注度高、保障性强、反馈性好、过程性强等特点。财务内部控制的结果,会从战略层面直接影响企业财务管理方式的成败,进而影响企业的经营发展。因此,寻找一种建立在科学的、务实的理论基础之上,符合企业快速发展要求的管理内部控制方式,是现代企业最关心的问题。本文在查阅一定量的文献资料和实际调研的基础上,针对F公司的财务管理与内部控制环节进行全面深入地分析与实践,主要完成了以下工作:(1)通过对F公司的背景与近年来经营业绩的分析,分析出了F公司财务预测、风险预警与内部控制的主要问题。(2)基于分析得出的F公司财务内部控制的主要问题,有针对性地提出了改进措施,其中包括财务预测分析、财务预警分析、财务内部控制分析,用以提升企业财务管理水平。(3)定性、定量地评价了F公司财务内部控制改进措施的实施效果。本文通过理论分析与实际调查,得出了F公司在将来发展中需要改进的财务管理与内部控制措施,使内部控制在企业财务管理方面发挥了实效作用,减少了财务风险对公司经营的不利影响,有利于企业长期的健康持续发展。
[Abstract]:With the continuous development of our market economy, enterprises are facing increasingly fierce competition at home and abroad. The widespread use of enterprise information, the rapid changes in the international environment, and the changes in people's minds, etc. Financial management has become the front line of enterprise risk control. At the same time, enterprises have encountered a lot of economic, moral and technical problems in the rapid development. As the core of enterprise internal management, financial management, especially financial forecasting, risk early warning has become the most important part of enterprise internal control. Excellent financial internal control has a high degree of focus. The result of the financial internal control will directly affect the success or failure of the enterprise's financial management mode from the strategic level, and then affect the business development of the enterprise. On the basis of practical theory, the internal control mode of management, which accords with the requirement of rapid development of enterprises, is the most concerned problem of modern enterprises. In view of the financial management and internal control of F Company, this paper makes a comprehensive and in-depth analysis and practice, mainly accomplishes the following work: 1) through the analysis of F Company's background and operating performance in recent years, the financial forecast of F Company is analyzed. Risk early warning and internal control. (2) based on the analysis of the main problems of financial internal control of company F, the paper puts forward some improvement measures, including financial forecast analysis, financial early warning analysis, financial internal control analysis, In order to improve the level of financial management of enterprises, this paper qualitatively evaluates the effect of the improvement measures of financial internal control in F Company. The financial management and internal control measures which need to be improved in the future development of company F have been obtained. The internal control has played an effective role in the financial management of enterprises and reduced the adverse impact of financial risks on the operation of the company. It is beneficial to the long-term healthy and sustainable development of enterprises.
【学位授予单位】：中国科学院大学(中国科学院工程管理与信息技术学院)
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.5;F406.7

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