A公司内部财务控制问题研究

发布时间：2018-05-26 20:44

本文选题：内部财务控制 + 控制优化　；参考：《湘潭大学》2017年硕士论文

【摘要】：目前国内经济发展正在寻求转型升级,要求企业更好满足社会需求,提供更好质量、更高层次的产品。制造业行业正在面临供给侧结构性改革,大趋势下除了要求企业关注自身产品,更要求企业关注其内部管理。财务控制作为企业内部管理中的重要部分、提升竞争力的关键,却被不少企业所忽略。财务控制是一个整体、系统的过程,应从全局把握企业的内部财务控制。文章采用案例研究法,将基础理论与案例实际相结合。首先梳理国内外关于内部财务控制的理论,介绍相关概念、内容和方法。接着从案例公司——A公司的实际情况入手,分析其组织结构、职能分工、主要财务活动及过程,发现公司存在治理结构存在缺陷、预算管理不到位,业务活动中控制不完善,存在潜在财务风险、财务信息处理效率较低五个问题。接着对产生问题的原因进行分析。最后从以下五个方面对A公司内部财务控制进行优化。财务控制环境方面主要从完善治理结构、完善内部激励机制、关注协调内部人关系、建立全局性的风险管理框架四个方面考虑;预算管理从预算目标的制定、执行、分析考核等方面考虑;业务活动方面主要优化销售收款、采购付款、存货管理、投资筹资活动中缺失的相关控制;信息化建设方面积极推进ERP系统在公司上线运用,整合与共享内部财务及相关业务信息;内部监督方面考虑强化内部审计职能,从职能定位、机构设立、制度规范等方面进行规范加强。最后在此基础上提出相关保障措施:优化内部财务控制人员配置;加强执行人员教育和培训;完善财务监督和检查制度。从A公司内部实际情况出发,结合公司未来的发展规划,对公司内部财务控制现状进行分析,发现问题并优化,最后提出保障措施。完善内部财务控制是加强内部管理的需要,完善内部财务控制是实现现代化管理的需要。希望文章对A公司日后发展有一定的积极意义,实现公司持续、健康发展的目标。
[Abstract]:At present, domestic economic development is seeking transformation and upgrading, requiring enterprises to better meet social needs, to provide better quality and higher level of products. The manufacturing industry is facing supply-side structural reform, which requires enterprises to pay attention to their own products as well as their internal management. As an important part of internal management, financial control has been neglected by many enterprises. The financial control is a whole, systematic process, should grasp the internal financial control of the enterprise from the overall situation. In this paper, the case study method is used to combine the basic theory with the case practice. Firstly, the theory of internal financial control at home and abroad is reviewed, and the related concepts, contents and methods are introduced. Then, starting with the actual situation of the case company A, it analyzes its organizational structure, division of functions, main financial activities and processes, and finds that there are defects in the corporate governance structure, the budget management is not in place, and the control in the business activities is not perfect. There are five problems of potential financial risk and low efficiency of financial information processing. Then the causes of the problem are analyzed. At last, we optimize the internal financial control of A Company from the following five aspects. The financial control environment is mainly considered from four aspects: perfecting the governance structure, perfecting the internal incentive mechanism, paying close attention to the coordination of insiders' relations, establishing a comprehensive risk management framework, and budget management from the formulation and implementation of budget objectives, Analysis, examination and other aspects; business activities mainly optimize sales receipts, procurement payments, inventory management, investment financing activities in the absence of relevant controls; information construction actively promote the use of ERP system in the company line, Integration and sharing of internal financial and related business information; internal supervision consideration to strengthen the internal audit function, from the functional positioning, institutional establishment, system and other aspects of normative strengthening. Finally, the paper puts forward the relevant safeguard measures: optimizing the staffing of internal financial control, strengthening the education and training of executive personnel, and perfecting the financial supervision and inspection system. Based on the actual situation of company A, combined with the company's future development plan, this paper analyzes the present situation of the company's internal financial control, finds out the problems and optimizes them, and finally puts forward the safeguard measures. Perfecting internal financial control is the need of strengthening internal management and perfecting internal financial control is the need of realizing modern management. It is hoped that the article will have certain positive significance for the future development of company A, and realize the goal of sustainable and healthy development of the company.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.92;F406.7

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