M电力公司财务内部控制评价体系的构建

发布时间：2018-03-16 22:48

本文选题：评价体系　切入点：财务内部控制　出处：《内蒙古大学》2013年硕士论文　论文类型：学位论文

【摘要】：本文通过对M电力公司现有财务内部控制评价体系的分析,发现其财务内部控制评价体系存在的问题,进而综合该公司的行业特点,对其财务内部控制评价体系进行重新设计。文章主要包括以下几方面：(1)回顾了财务内部控制的国内外研究文献,对其进行了评价；(2)就M电力公司在财务报告、资金管理、预算管理、融资管理等十个方面的财务内部控制评价体系的现状进行分析；(3)阐释了M电力公司财务内部控制评价体系的目标、原则、评价体系的标准；(4)从九个方面构建M电力公司的财务内部控制评价体系,对其财务部门所有业务的内控评价体系进行详细的构建；(5)为保证新构建的M电力公司内部控制评价体系的可执行性,制定一系列措施包括以保证该体系的有效、完整地执行。
[Abstract]:Based on the analysis of the existing financial internal control evaluation system of M Electric Power Company, this paper finds out the problems existing in the financial internal control evaluation system, and then synthesizes the industry characteristics of the company and redesigns its financial internal control evaluation system. The article mainly includes the following several aspects: 1) reviewing the domestic and foreign research literature on financial internal control, and evaluating it.) on M Electric Power Company in financial reporting, capital management, budget management, The present situation of financial internal control evaluation system in ten aspects, such as financing management, is analyzed. (3) the objectives and principles of M electric power company's financial internal control evaluation system are explained. The standard of the evaluation system is to construct the financial internal control evaluation system of M Electric Power Company from nine aspects. In order to ensure the executability of the newly constructed internal control evaluation system of M electric power company, a series of measures are formulated to ensure the effective and complete implementation of the system.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.61

【参考文献】