ZG公司财务内控体系优化研究

发布时间：2018-06-29 04:33

本文选题：ZG公司 + 财务内部控制　；参考：《西北农林科技大学》2013年硕士论文

【摘要】：随着世界经济一体化进程逐步加快，各种高新技术的迅速推广应用，各行各业的市场竞争更加激烈，现代企业要在激烈的市场环境中立足发展，就必须提高自身的核心竞争力，提高企业的经营管理水平，以应对各种挑战。加强企业内部控制管理是企业提高管理水平的重要方式之一，，而企业内部控制的核心要素——“财务内部控制”，则是企业提高管理水平的重要方式和手段。本文以电气行业国内较为知名的ZG公司进行案例研究，对ZG公司的财务内控现状进行深入了解，应用相关分析方法和分析工具，总结出目前ZG公司存在的财务内控问题及其形成原因，并根据内部控制理论、管理学、审计学的基本原理提出了ZG公司财务内控体系的改进及优化方案，针对ZG公司财务内部控制的基本流程和细节提出了实施措施及保障对策。在优化改进后的财务内控体系实施后，若ZG公司生产经营活动和企业管理制度发生重大变化，则需要根据改变后的具体情况来评估优化后的财务内控体系是否还能按照预期发挥作用。通过本研究，可有效提高ZG公司财务管理水平特别是财务内部控制管理水平，提升ZG公司核心竞争力，并为国内同行业公司的财务内控体系优化改进提供借鉴和参考。
[Abstract]:With the acceleration of the process of world economic integration, the rapid promotion and application of various high and new technologies, the market competition in various industries is more intense. If modern enterprises want to establish themselves in the fierce market environment for development, they must improve their core competitiveness. Improve the management level of enterprises to meet various challenges. Strengthening the internal control management of enterprises is one of the important ways for enterprises to improve their management level, and the core element of enterprise internal control-"financial internal control", is an important way and means for enterprises to improve their management level. In this paper, a case study of ZG Company, a well-known domestic company in the electrical industry, is carried out to deeply understand the present situation of the financial internal control of ZG Company, and to apply the relevant analytical methods and analysis tools. This paper summarizes the existing problems of internal financial control in ZG Company and the reasons for its formation. According to the basic principles of internal control theory, management science and audit science, the improvement and optimization scheme of the financial internal control system of ZG Company is put forward. Based on the basic flow and details of internal financial control of ZG Company, this paper puts forward the implementation measures and safeguard countermeasures. After the implementation of the optimized and improved financial internal control system, if the production and operation activities and the enterprise management system of ZG Company undergo major changes, It is necessary to evaluate whether the optimized internal financial control system can function as expected according to the specific situation after the change. Through this research, we can effectively improve the level of financial management, especially the level of financial internal control management, enhance the core competitiveness of ZG company, and provide reference and reference for the optimization and improvement of the internal financial control system of domestic companies in the same industry.
【学位授予单位】：西北农林科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.6

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