清能集团财务控制优化设计研究

发布时间：2018-07-21 11:32

【摘要】：伴随着经济的发展和社会的进步，财务控制在我国企业中扮演越来越重要的作用。规范的会计秩序、良好的投资者权益保护体系依赖于强有力的内部财务控制和会计监督。本文从内部控制概念入手，对财务控制概念进行阐述，以便为清能集团财务控制优化设计提供相应的理论依据。文章对清能集团财务控制的目标进行阐述，指出清能集团的财务控制的目标是为了提高会计信息质量，保护资产的安全、完整，确保有关法律法规和规章制度的贯彻执行而制定和实施的一系列控制方法、措施和程序。通过对清能集团财务控制现状的阐述，着重从现阶段财务控制所采用的相对集中型财务控制模式入手，对现阶段的财务控制的核心机构-财务管理中心的组织机构进行深刻的描述。通过对清能控股集团的内部财务控制制度现状的进行分析，提出目前的财务制度存在着财务控制缺乏一体性、预算管理缺乏全程控制及集团资金运作不规范这三大问题，并总结了这三大问题形成的根本原因，是公司治理上的问题。并指出这三个主要问题的根结在于公司治理设计的不合理，即财务控制的制度设计没有将权责合理分配，造成集团财务控制制度的事前预算和事中控制环节薄弱。针对清能集团财务管理制度出现的三大问题，，笔者提出设计的重点在于提高集团事前控制和事中控制的意识，旨在保证公司层的子公司财务管理的自主性的同时，提高集团财务控制一体化管理的效率。根据这一设计的思路，笔者提出了改进和完善措施。此次清能控股集团财务控制一体化优化设计重在完善集团内部财务控制的一体化，并将全面预算管理和资金管理融入于一体化设计，加强了全面预算管理和资金管理的控制，并提出了配套的制度优化方案。本文将重点介绍和改进清能控股集团财务制度优化设计的思路，梳理目前组织机构，提出重点经济业务内部控制制度的完善、及完善后的内部控制制度的运行策略。
[Abstract]:With the development of economy and society, financial control plays a more and more important role in Chinese enterprises. Standard accounting order, good investor rights and interests protection system rely on strong internal financial control and accounting supervision. Starting with the concept of internal control, this paper expounds the concept of financial control in order to provide the corresponding theoretical basis for the optimization design of financial control in Qingneng Group. The aim of financial control of Qingeng Group is to improve the quality of accounting information and to protect the security and integrity of assets. A series of control methods, measures and procedures to ensure the implementation of relevant laws, regulations and rules. By expounding the present situation of financial control in Qingneng Group, the paper focuses on the relative centralized financial control mode adopted in the current financial control. This paper describes the organization of the financial management center, which is the core organization of financial control at the present stage. Through the analysis of the present situation of the internal financial control system of Qingneng holding Group, the paper points out that the present financial system has three major problems: the lack of financial control, the lack of full process control in budget management, and the non-standard operation of the Group's funds. And summed up the formation of these three fundamental reasons, is the corporate governance problems. It also points out that the root of these three main problems lies in the unreasonable design of corporate governance, that is, the system design of financial control does not distribute the power and responsibility reasonably, resulting in the weakness of the prior budget and the control link in the financial control system of the group. In view of the three major problems in the financial management system of Qingeng Group, the author puts forward that the emphasis of the design is to improve the consciousness of prior control and in-process control of the Group, in order to ensure the autonomy of the financial management of the subsidiaries of the company at the same time. Improve the efficiency of integrated management of group financial control. According to the idea of this design, the author puts forward the improvement and improvement measures. The financial control integration optimization design of the Ching Neng holding Group focuses on improving the integration of the financial control within the group, and integrates the comprehensive budget management and the fund management into the integrated design, thus strengthening the control of the overall budget management and the fund management. And put forward the supporting system optimization scheme. This paper focuses on introducing and improving the optimal design of financial system of Qingeng holding Group, combing the present organization, and putting forward the perfection of internal control system of key economic business and the operation strategy of the improved internal control system.
【学位授予单位】：中国地质大学（北京）
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.2;F275

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