天津港某企业财务内部控制的实证研究

发布时间：2019-05-05 17:44

【摘要】：内部控制是企业内部的管理控制系统,即为保证经济活动正常进行、保护企业财产的完整、数据的准确和可靠、提高经营效率、贯彻企业方针所采取的一系列必要的措施。加强企业财务内部控制工作,是企业最基础的工作之一,也是企业能够生存和发展的根本保证。企业财务内部控制能够提高企业运营效率,保障企业依法经营,确保企业会计信息真实可靠,促进企业实现战略目标,是现代企业制度的根本要求,同时也是企业提高管理水平和防范风险的一种有效机制。内部控制的建立与完善可以使企业全面控制经营风险,不断提高企业竞争力。企业要实现健康发展,就要不断完善内部控制体系,通过制度规避风险,机制控制风险,责任降低风险,实现速度、效益与风险的平衡,努力提高企业经营效率和效果,进一步增进企业实现战略目标的能力。在当前国际国内形势复杂多变的情况下,加强内部控制尤其是财务内部控制,建立完善的企业财务内部控制体系,是企业提升竞争能力和持续发展的重要保障。本人在天津港从事财务管理工作,本文主要以天津港某企业为例,运用经济学、审计学及财务会计相关理论,通过对企业面临现状的实证研究,阐述了内部控制基本理论的产生和演变过程,内部控制的含义、内容、方法和作用等。2006年该企业从香港独立上市,由国有企业转变为外商独资企业。随着上市公司对企业规范管理尤其是内部财务规范管理的要求越来越严格,要求企业必须建立健全财务内部控制制度。另外企业面临着人员年龄结构偏大,生产后劲不足,同行业之间竞争剧烈等不利形势,导致企业的财务状况每况愈下,各项指标不能满足上市公司的要求。针对这种现状,本人从财务内部控制的角度出发,研究了企业财务内部控制存在的问题,通过分析这些问题产生的原因,提出提高财务内部控制水平的对策。首先要建立监督内控制度实施的平台；其次是实现公司治理结构与财务内控的协同；再次要帮助企业建立有效的财务内部控制制度体系,有效保障企业合法合规经营；最后要提高内控人员的素质。通过本文的研究得出如下结论：内部控制制度不但要健全,更要有执行力,企业要在付诸实施上狠下功夫；建立健全科学的财务内部控制体系并有效实施是企业生产经营的关键,有效的财务内部控制能提升公司经营效率,减少资产损失的风险,保证公司资产的完整性；财务内部控制在企业财务管理体系中居于核心地位,健全的财务控制体系,实际上是一个公司完善法人治理结构的具体体现；建立和完善企业财务内部控制制度是提升公司财务管理水平的重要途径。
[Abstract]:The internal control is the internal management control system of the enterprise, which is to ensure the normal operation of the economic activity, protect the integrity of the enterprise's property, the accurate and reliable data of the data, improve the operating efficiency and implement a series of necessary measures taken by the enterprise policy. To strengthen the internal control of the enterprise's enterprise is one of the most basic work of the enterprise, and it is the fundamental guarantee that the enterprise can survive and develop. The internal control of the enterprise can improve the operation efficiency of the enterprise, guarantee the operation of the enterprise in accordance with the law, ensure the real and reliable accounting information of the enterprise, promote the realization of the strategic objective of the enterprise, be the fundamental requirement of the modern enterprise system, and also an effective mechanism for the enterprise to improve the management level and the risk prevention. The establishment and perfection of internal control can make the enterprise fully control the operation risk and continuously improve the enterprise's competitiveness. In order to realize the healthy development, the enterprise should constantly improve the internal control system, avoid the risk through the system, control the risk by the mechanism, reduce the risk, realize the balance of speed, benefit and risk, and improve the operation efficiency and effect of the enterprise. And further enhance the ability of the enterprise to realize the strategic objective. In the current international and domestic situation, the internal control, especially the internal control of the finance, is strengthened, and the internal control system of the enterprise's enterprise is established. It is an important guarantee for the enterprise to improve the competitive ability and the sustained development. This paper, taking Tianjin port as an example, uses the theory of economics, auditing and financial accounting, and expounds the origin and evolution of the basic theory of internal control through the empirical study of the present situation of the enterprise. The meaning, content, method and role of internal control. In 2006, the enterprise was listed independently from Hong Kong, and the state-owned enterprise was transformed into a wholly foreign-owned enterprise With the more and more strict requirements of the listed company to the management of the enterprise specification, especially the internal financial regulation, the enterprise must establish and improve the financial internal control system In addition, the enterprise is faced with the unfavorable situation such as the large age structure, the shortage of production and the fierce competition between the same industry, which leads to the deterioration of the financial position of the enterprise, and the indicators cannot meet the needs of the listed company. In view of the present situation, I study the existing problems of the internal control of the enterprise finance from the point of view of the internal control of the finance, and put forward the countermeasures for improving the level of the internal control of the enterprise by analyzing the causes of these problems. The first is to establish a platform for monitoring the implementation of the internal control system; secondly, to realize the cooperation between the corporate governance structure and the financial internal control; to help the enterprise to establish an effective system of financial internal control, to effectively guarantee the legal compliance operation of the enterprise; and finally, to improve the quality of the internal control personnel. By the research of this paper, the following conclusions are drawn: the internal control system is not only perfect, but also the execution force; the enterprise should work hard to implement it; improve the scientific financial internal control system and implement it effectively is the enterprise production and operation The key and effective financial internal control can improve the operation efficiency of the company, reduce the risk of the loss of the assets, and ensure the integrity of the company's assets; the financial internal control is at the core of the enterprise's financial management system, and the sound financial control The system, in fact, is the concrete embodiment of a company to perfect the corporate governance structure; the establishment and perfection of the internal control system of the enterprise financial system is the heavy duty to improve the financial management level of the company
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F550.66

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