中南运输集团公司财务内控改进研究

发布时间：2018-06-10 06:08

本文选题：企业集团 + 风险防范　；参考：《兰州大学》2017年硕士论文

【摘要】：1992年9月美国COSO发布的《内部控制-整合框架》中对内部控制做出了界定:内部控制是由经济主体的董事会、管理层和员工实施的,旨在为经营的效率和有效性、财务报表的可靠性、遵循适用的法律法规等目标的实现提供合理保证的过程。财务内部控制是利用控制论的基本原理和方法,对财务活动进行科学的规范、约束、评价等一系列方法、技术、程序及理念的总称,以期达到财务活动预定目标的活动。财务内部控制是企业内部控制的重要组成部分,它在财务管理体系中占据重要地位。中南运输集团一直以来在集团的集中部署下,中外合资股东双方都高度重视企业财务管理工作,特别重视财务内控管理工作,包括实行全面预算管理、财务垂直管理、资金集中管理、财务内部稽查、内部审计监督等控制手段,取得了一定的成绩。但由于中南运输集团公司经营模式的传统,信息工具的落后,不能够与时俱进,影响了集团公司的内控管理效果。本人在中南运输集团公司负责财务管理工作,也包括财务内控管理工作,为集团公司财务管理和财务内部控制做出了一定的贡献,对改进中南运输集团公司财务内部控制非常重视。根据相关财务内控理论,通过认真分析中南运输集团公司的经营管理现状,并对中南运输集团公司财务内控管理进行分析研究,结合运输行业的管理特点和行业发展现状,并运用对比分析等分析方法,以及图表等分析工具,对中南运输集团公司财务内控管理中所存在的问题进行了总结,同时通过剖析这些财务内控问题,找出了这些问题的形成原因。结合自己在中南运输集团公司多年来的财务管理经验以及所学专业理论知识,针对中南运输集团公司财务内控中所存在的问题提出了改进构思,提出实现它们需要采取的相关保障措施,以确保这些改进构思得到落实后能取得理想的效果。
[Abstract]:In September 1992, COSO published the Internal Control-Integration Framework, which defines the internal control: internal control is implemented by the board of directors, management and employees of the economic entity, in order to ensure the efficiency and effectiveness of the operation. Reliability of financial statements, compliance with applicable laws and regulations and other objectives to provide reasonable assurance process. Financial internal control is an activity that uses the basic principles and methods of cybernetics to scientifically standardize, restrict and evaluate financial activities, such as a series of methods, techniques, procedures and concepts, in order to achieve the predetermined objectives of financial activities. Financial internal control is an important part of enterprise internal control, which occupies an important position in financial management system. The Central South Transportation Group has all along attached great importance to the financial management of the enterprises, especially the internal financial control management, including the implementation of comprehensive budget management and vertical financial management, under the centralized deployment of the Group, and both sides of the Sino-foreign joint venture shareholders have attached great importance to the financial management of the enterprises. Centralized management of funds, financial internal audit, internal audit supervision and other means of control, has made certain achievements. However, due to the tradition of management mode and the backward information tools, Zhongnan Transportation Group Company can not keep pace with the times, which affects the effect of internal control management of the Group Company. I am in charge of financial management in Zhongnan Transportation Group Company, including internal financial control management, which has contributed to the financial management and internal financial control of the Group Company. We attach great importance to improving the financial internal control of Zhongnan Transportation Group Company. According to the theory of internal control of finance, this paper analyzes the present situation of management and management of Zhongnan Transportation Group Company, analyzes and studies the internal financial control management of CSTC Company, and combines the management characteristics of transportation industry and the present situation of industry development. By using comparative analysis and other analysis methods, as well as charts and other analysis tools, this paper summarizes the problems existing in the financial internal control management of the Central South Transportation Group Company, and at the same time, through the analysis of these financial internal control problems, The causes of these problems are found out. Combined with his financial management experience and professional theoretical knowledge in Zhongnan Transportation Group Company for many years, this paper puts forward some improvement ideas for the problems existing in the financial internal control of CSTC. The relevant safeguard measures needed to be taken to realize them are put forward to ensure that these improved ideas can achieve the desired results after they are implemented.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F542.6;F540.58

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