YS教育企业内部财务控制体系研究
发布时间：2019-06-03 23:16
【摘要】：YS教育全称“北京YS教育科技有限公司”,成立于2004年。公司是一家潜心研究个性化教育培训课程12年的企业,经过了不断的发展现在已是国内教育培训行业的龙头企业。个性化教育是教育培训行业的新兴产业增长点,而教育培训行业市场近些年一直走俏,个性化教育作为行业中拥有轻型资产和预先收费等优点的一个发展方向,在近年来多受投资者的关注。YS教育在如此优渥的市场土壤下,作为一个年轻的企业,若从跟国际接轨以及规范企业的现代化管理角度出发,构建一套合理化、规范化的内部控制体系是非常有必要的。近几年国际形势是全球经济一体化,国内形势为市场经济大力发展,我国本土企业也得到了迅猛的发展,并积极投入到国际市场中去。企业的内控管理要执行的过程很多,其中很大一部分过程涉及到财务资源和财务信息等,财务给予企业各方面的支持,内部控制过程的支持,风险评估的支持,控制标准设定的支持等等。企业在经营发展中首要目的是获取盈利,同时也期望在管理方面能够做到持续有效的进行。在企业完成生产经营目标的同时,企业的内部财务的控制也已经可以持续有效的进行,财务控制是生产经营过程中的一个重要环节。本文首先提出了YS教育企业内部财务控制体系的研究背景以及研究意义,接着又界定了内部财务控制的概念以及内部财务控制理论的发展过程。接着对北京YS教育科技有限公司的内部财务控制现状进行深入的分析,分别根据财务部门的一些内部控制的机构设置、内部财务控制制度、和控制执行等方面指出了公司内部当前财务控制存在的诸多问题及不足等。其次,提出了企业执行内部财务控制体系优化的方案路线,即利用COSO模型对YS教育进行财务内部控制体系的优化设计。最后,为保障YS教育企业内部财务控制体系设计能够顺利执行,降低企业财务控制中的潜在风险影响,本文分别从组织、技术、风险评估与控制机制三方面提出了执行的保障措施。本文将内部财务控制作为研究课题,通过以YS教育企业为实例进行具体研究的方式,探讨了目前企业内部财务控制存在的问题以及相应的控制办法。想要进行企业的财务内控体系建设和坚持企业的平稳健康发展,本文借鉴了会计学和管理学方面的若干相关理论知识,分析了国内国外内部财务控制的研究现状,最后将这些理论基础用于具体代入分析YS教育企业的实际情况,进行具体问题具体分析,重新构建企业的内部财务控制体系,并提出具有实践意义的内控办法。
[Abstract]:YS education full name "Beijing YS Education Technology Co., Ltd.", founded in 2004. The company is a dedicated research personalized education and training courses for 12 years of enterprises, after continuous development is now the leading enterprise in the domestic education and training industry. Individualized education is the growth point of the new industry in the education and training industry, and the market of the education and training industry has been popular in recent years. Personalized education as a development direction with the advantages of light assets and advance charges in the industry. In recent years, investors have paid more attention to YS education. Under such an excellent market soil, as a young enterprise, if we proceed from the perspective of international standards and standardize the modern management of enterprises, we should construct a set of rationalization. A standardized internal control system is very necessary. In recent years, the international situation is global economic integration, the domestic situation is vigorously developed for the market economy, Chinese local enterprises have also been rapid development, and actively put into the international market. There are many processes to be implemented in the internal control management of an enterprise, a large part of which involves financial resources and financial information. Finance supports all aspects of the enterprise, supports the internal control process, and supports the risk assessment. Control standard setting support and so on. In the management and development of enterprises, the primary purpose is to obtain profits, but also expect to be able to achieve sustained and effective management. While the enterprise completes the production and management goal, the internal financial control of the enterprise can also be carried out continuously and effectively, and the financial control is an important link in the production and management process. This paper first puts forward the research background and significance of the internal financial control system of YS educational enterprises, and then defines the concept of internal financial control and the development process of internal financial control theory. Then it makes an in-depth analysis of the present situation of the internal financial control of Beijing YS Education and Technology Co., Ltd., according to the establishment of some internal control institutions and the internal financial control system of the financial department, And the control implementation and so on pointed out the company internal financial control existence many problems and the insufficiency and so on. Secondly, the scheme route of implementing the optimization of internal financial control system is put forward, that is, the optimization design of financial internal control system of YS education is carried out by using COSO model. Finally, in order to ensure the smooth implementation of the internal financial control system design of YS education enterprises and reduce the potential risk impact of enterprise financial control, this paper respectively from the organization, technology, The safeguard measures of implementation are put forward in three aspects of risk assessment and control mechanism. In this paper, the internal financial control is taken as the research topic, and the problems existing in the internal financial control of the enterprise and the corresponding control methods are discussed by taking the YS education enterprise as an example. In order to construct the financial internal control system of enterprises and adhere to the steady and healthy development of enterprises, this paper draws lessons from some relevant theoretical knowledge of accounting and management, and analyzes the research status of internal financial control at home and abroad. Finally, these theoretical bases are used to analyze the actual situation of YS education enterprises, to analyze the specific problems, to reconstruct the internal financial control system of enterprises, and to put forward practical internal control methods.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G522.72
本文编号：2492298
[Abstract]:YS education full name "Beijing YS Education Technology Co., Ltd.", founded in 2004. The company is a dedicated research personalized education and training courses for 12 years of enterprises, after continuous development is now the leading enterprise in the domestic education and training industry. Individualized education is the growth point of the new industry in the education and training industry, and the market of the education and training industry has been popular in recent years. Personalized education as a development direction with the advantages of light assets and advance charges in the industry. In recent years, investors have paid more attention to YS education. Under such an excellent market soil, as a young enterprise, if we proceed from the perspective of international standards and standardize the modern management of enterprises, we should construct a set of rationalization. A standardized internal control system is very necessary. In recent years, the international situation is global economic integration, the domestic situation is vigorously developed for the market economy, Chinese local enterprises have also been rapid development, and actively put into the international market. There are many processes to be implemented in the internal control management of an enterprise, a large part of which involves financial resources and financial information. Finance supports all aspects of the enterprise, supports the internal control process, and supports the risk assessment. Control standard setting support and so on. In the management and development of enterprises, the primary purpose is to obtain profits, but also expect to be able to achieve sustained and effective management. While the enterprise completes the production and management goal, the internal financial control of the enterprise can also be carried out continuously and effectively, and the financial control is an important link in the production and management process. This paper first puts forward the research background and significance of the internal financial control system of YS educational enterprises, and then defines the concept of internal financial control and the development process of internal financial control theory. Then it makes an in-depth analysis of the present situation of the internal financial control of Beijing YS Education and Technology Co., Ltd., according to the establishment of some internal control institutions and the internal financial control system of the financial department, And the control implementation and so on pointed out the company internal financial control existence many problems and the insufficiency and so on. Secondly, the scheme route of implementing the optimization of internal financial control system is put forward, that is, the optimization design of financial internal control system of YS education is carried out by using COSO model. Finally, in order to ensure the smooth implementation of the internal financial control system design of YS education enterprises and reduce the potential risk impact of enterprise financial control, this paper respectively from the organization, technology, The safeguard measures of implementation are put forward in three aspects of risk assessment and control mechanism. In this paper, the internal financial control is taken as the research topic, and the problems existing in the internal financial control of the enterprise and the corresponding control methods are discussed by taking the YS education enterprise as an example. In order to construct the financial internal control system of enterprises and adhere to the steady and healthy development of enterprises, this paper draws lessons from some relevant theoretical knowledge of accounting and management, and analyzes the research status of internal financial control at home and abroad. Finally, these theoretical bases are used to analyze the actual situation of YS education enterprises, to analyze the specific problems, to reconstruct the internal financial control system of enterprises, and to put forward practical internal control methods.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：G522.72
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