胜利钻井工程技术公司内部财务控制研究

发布时间：2018-03-20 08:25

本文选题：内部财务控制　切入点：内部控制　出处：《中国石油大学（华东）》2013年硕士论文　论文类型：学位论文

【摘要】：本文详细深入的探讨了风险理论和内部财务控制理论这两个与本文密切相关的理论，进而构建出企业内部财务控制体系的框架。此框架对企业实施财务控制有启发和指导作用，也为我国国有企业加强管理、强化内部控制提供了理论依据和应用参考。总结本文研究工作，，以胜利钻井工程技术公司为研究背景，从财务控制流程、内部资金控制、预算控制、财务风险控制、会计控制系统、财务信息和内部审计六个方面对所存在的问题进行了剖析和研究。并结合石化行业的背景、胜利钻井工程技术公司的特点以及公司内部财务控制的具体情况等提出了相应的解决方案、完善公司治理结构规范财务制度、健全以财务预算为重点的财务目标控制系统、建立以重大资本财务事项决策为重点的财务决策控制系统、建立财务风险预警和资金管控体系、通过向分公司派出财务主管构建财务人员控制系统、构建以财务检查和内部审计为主的财务监督控制系统、通过财务报告和财务网络构建财务信息控制系统。
[Abstract]:This paper discusses the risk theory and the internal financial control theory, which are closely related to this paper, and then constructs the framework of the enterprise internal financial control system. This framework has enlightening and guiding function for the enterprise to implement financial control. It also provides theoretical basis and application reference for strengthening management and internal control of state-owned enterprises in China. This paper summarizes the research work of this paper, taking Shengli drilling Engineering and Technology Company as the research background, from the financial control flow, internal capital control, The problems in budget control, financial risk control, accounting control system, financial information and internal audit are analyzed and studied. The characteristics of Shengli drilling Engineering and Technology Company and the specific situation of the company's internal financial control are put forward, and the corresponding solutions are put forward to perfect the corporate governance structure and standardize the financial system, and to perfect the financial target control system, which focuses on the financial budget. To establish a financial decision control system focused on major capital financial matters, to establish a financial risk warning and fund control system, and to set up a financial personnel control system by sending a financial supervisor to a branch office, The financial supervision and control system, which is based on financial inspection and internal audit, is constructed, and the financial information control system is constructed through financial report and financial network.
【学位授予单位】：中国石油大学（华东）
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.722;F406.7

【参考文献】