湖南省特检院财务内部控制研究

发布时间：2018-03-18 19:00

本文选题：内部控制　切入点：财务内部控制　出处：《湘潭大学》2014年硕士论文　论文类型：学位论文

【摘要】：内部控制在企业管理中起着至关重要的作用，是实现现代化管理的保障和客观要素，而内部财务会计是实现内部控制的核心。从世界各国的发展经验可以看出，内部控制是保证一个企业在竞争激烈的环境下保持必然优势的先决条件。在事业单位运行过程中，它具有以下几种作用：财务内部控制能够及时发现和纠正单位不良行为，如偏离目标、计划及法律法规；能够满足事业单位经济目标实现，提高经济效率；能够提高单位的自我调控能力，使得各部门及人员的权责分明，更快调整方案来面对内外环境的各种挑战。从现有实践和研究现状来看，财务内部控制的发展是各方面的需求。湖南省特种设备检验检测研究院（以下简称“湖南省特检院”作为事业改革的试验田，以其作为财务内部控制研究的对象，将为事业单位改革积累更多的实际经验。本文首先说明了的研究背景、研究意义、研究现状、研究方法和论文结构。然后概述财务内部控制的理论发展历程、财务内部控制的概念框架和理论基础。在建立的理论基础之上，结合湖南省质量技术监督局对湖南省特检院财务管理要求，2013年对该单位财务检查的现状进行分析。初步了解该院的财务内部控制，为其财务内部控制改进指明了方向。从控制环境，财务控制执行力和内部监督这三个角度出发，分析湖南省特检院财务内部控制存在的问题，结合实际及相关制度提出具有针对性的建议。最后针对全文的研究，阐述研究结果的贡献所在。本文充分利用现有内部控制理论研究，建立事业单位财务内部控制概念框架和理论基础体系，形成一个有逻辑，有层次，符合科学的理论体系，构建了理论在实践中得到运用的桥梁。同时也将内部控制的理论细化到了事业单位财务内部控制运用中。结合湖南省特检所实践情况，探讨了事业单位内部控制的现状从内部控制的五大要素出发，分析财务内部控制的现状、问题，全面系统地探讨了湖南省特检所财务内部控制应改进的地方，为我国其他事业单位的财务内部控制提供了借鉴。
[Abstract]:Internal control plays an important role in enterprise management and is the guarantee and objective element of modern management, while internal financial accounting is the core of internal control. Internal control is a prerequisite for an enterprise to maintain an inevitable advantage in a competitive environment. In the process of operation of a public institution, it has the following functions: the financial internal control can timely discover and correct the bad behavior of the unit, Such as deviating from the target, planning, laws and regulations; can meet the economic objectives of institutions to improve economic efficiency; can improve the self-regulation ability of the unit, so that the departments and personnel of the powers and responsibilities, Faster adjustments to meet the challenges of the internal and external environment. From the current state of practice and research, The development of financial internal control is the demand of all aspects. Hunan Special equipment Inspection and Inspection Research Institute (hereinafter referred to as Hunan Special Inspection Institute) as the experimental field of enterprise reform, as the object of financial internal control research, It will accumulate more practical experience for the reform of institutions. This paper first describes the research background, research significance, research status, research methods and the structure of the paper. The conceptual framework and theoretical basis of financial internal control. According to the requirements of Hunan Provincial Bureau of quality and Technical Supervision on the financial management of Hunan Special Inspection Institute, the present situation of the unit's financial inspection was analyzed in 2013, and the financial internal control of the hospital was preliminarily understood. This paper points out the direction for the improvement of financial internal control. From the three angles of control environment, financial control executive power and internal supervision, this paper analyzes the problems existing in the financial internal control of Hunan Special Inspection Institute. Finally, the contribution of the research results to the full text of the research is discussed. This paper makes full use of the existing research on internal control theory, establishes the conceptual framework and theoretical foundation system of financial internal control in institutions, and forms a logical, hierarchical and scientific theoretical system. At the same time, the theory of internal control is refined into the application of financial internal control in institutions. This paper probes into the present situation of internal control in institutions, starting from the five elements of internal control, analyzes the present situation and problems of financial internal control, and probes into comprehensively and systematically the areas where the financial internal control of Hunan special inspection institute should be improved. It provides reference for the financial internal control of other institutions in our country.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F203;F810.6

【参考文献】