X公司内部财务控制优化研究

发布时间：2018-05-08 06:53

本文选题：内部控制 + 内部财务控制　；参考：《上海外国语大学》2017年硕士论文

【摘要】：改革开放30多年来,我国的企业规模迅速发展,日益壮大。而经济全球化,互联网的飞速发展,支付模式的创新等新趋势,却使得企业生存环境越来越复杂,面临着诸多潜藏的风险和不确定因素,公司经营和发展经受着前所未有的挑战。良好的公司治理和科学管理是企业健康持续发展的保障。内部控制对提高企业的风险防范能力,减少损失,保障资本运营的可靠性和安全性,提升管理的效率,保障企业的持续发展有着重要意义。而内部财务控制是内部控制的重要构成部分,也是内部控制得以落实的必要保障。本文通过对企业内部控制理论及内部财务控制理论的研究,结合X公司的实际情况,运用案例分析法、访谈法等研究方法,对X公司内部财务控制存在的问题及产生的原因进行了分析,论证了良好的企业内部财务控制,对建立健全内部控制的重要性。并提出了构建X公司完善、有效的内部财务控制的方案,为企业长远发展奠定基石。
[Abstract]:Since the reform and opening up for more than 30 years, the scale of enterprises in our country has developed rapidly and become stronger day by day. However, the economic globalization, the rapid development of the Internet, the innovation of payment mode and other new trends have made the living environment of enterprises more and more complex, and they are faced with many hidden risks and uncertainties. The operation and development of the company are facing unprecedented challenges. Good corporate governance and scientific management are the guarantee of healthy and sustainable development of enterprises. Internal control plays an important role in improving the risk prevention ability of enterprises, reducing losses, ensuring the reliability and security of capital operation, improving the efficiency of management and ensuring the sustainable development of enterprises. The internal financial control is an important part of the internal control, and it is also the necessary guarantee for the implementation of the internal control. Based on the research of internal control theory and internal financial control theory of enterprises, combined with the actual situation of X Company, this paper uses case analysis method, interview method and other research methods. This paper analyzes the existing problems and causes of X Company's internal financial control, and demonstrates the importance of good internal financial control for establishing and perfecting the internal financial control. It also puts forward the plan of constructing perfect and effective internal financial control of X Company, which lays the foundation for the long-term development of the enterprise.
【学位授予单位】：上海外国语大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F416.6

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