C单位内部财务控制问题研究

发布时间：2018-01-01 04:31

本文关键词：C单位内部财务控制问题研究　出处：《天津大学》2014年硕士论文　论文类型：学位论文

【摘要】：现代社会不断进步，经济建设不断加强，作为现代企业管理的重要手段，内部控制应运而生。近些年来，诸如巨人集团倒塌、郑州亚细亚没落以及美国安然公司破产等国内外案例表明内部控制是企业经营管理的重中之重，完善的控制能够促进企业的可持续发展；反之，则可能造成经营失败、会计信息失真、违法经营。为保护公司投资者的利益，经营管理的改革势在必行，可靠的会计信息必不可少，因此，，需进一步完善内部控制，以促进资本市场高效运转。本论文以C单位为例，对内部控制进行研究。首先，介绍文章的研究背景及意义，给出研究思路与论文结构；其次，概述内部控制理论，包括内部控制与内部财务控制理论的发展、基本方法及内容；然后，选择C单位的内部控制为本文案例，从全面预算控制、货币资金控制、应收账款控制与成本费用控制等方面研究分析了C单位内部财务控制状况；最后，充分评估C单位内部控制的风险，搭建C单位内部控制的整体框架，以此建立良好的控制机制，完善C单位的控制环境。
[Abstract]:The modern social progress, economic development continue to strengthen, as an important means of modern enterprise management, internal control has emerged. In recent years, such as the collapse of the giant group, Zhengzhou Asia and the decline of the bankruptcy of the Enron Corp and the case shows that the internal control is the priority among priorities of the enterprise management, perfect control can promote the sustainable development of enterprises; on the other hand, it may cause business failure, accounting information distortion, illegal business. In order to protect the investor's interests, it is imperative to reform the management, reliable accounting information is essential, therefore, to further improve the internal control, in order to promote the efficient operation of the capital market. This paper is based on the C unit as an example, on the internal control study. First of all, the article introduces the research background and significance, research ideas and thesis structure are given; secondly, the theory of internal control overview, including The development of internal control and internal financial control theory, the basic methods and contents; then, select the C internal control unit for this case, from the overall budget control, control of monetary funds, accounts receivable control and cost control research and analysis of the situation of the internal financial control of C units; finally, fully assess the risk of internal control C unit, set up the overall internal control framework of C units, so as to establish a good control mechanism, perfect the control environment of C units.

【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.5

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