H公司资金内部控制的研究

发布时间：2018-03-19 00:20

本文选题：资金管理　切入点：内部控制　出处：《长沙理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：企业只要经营活动就需要资金管理,它是企业的血液,流动于企业的血脉之中,完善的资金内部控制设计是保证企业能够健康发展的前提条件,只有良好的资金内部控制体系才能保证企业的正常运行。对于国有粮油企业来说,政策性强,现金流量大,资金封闭性运行,这就对如何充分运作好资金,使资金的使用发挥效益,资金安全,在企业体内稳定循环有了更高的标准。因此建立健全公司资金内部控制体系很有必要。本文采纳资金管理内部控制有关理论并参考和吸收现有的资金管理控制研究结果,在以H公司为研究背景的情况下,关注H公司资金内部控制现状,发现问题分析成因,得出了H公司在职工内部控制意识薄弱、资金风险管控、资金流程规范、信息系统控制以及监督制度方面的缺陷并分析成因,重点在于H公司资金预算不合理、资金收付不合规、资金清查力度弱小这些归属于资金控制活动存在缺陷的问题。在符合H公司战略规划的前提下,本文以资金管理流动性、安全性、效益性为原则,结合我国颁布的企业内部控制基本规范和应用指引里资金控制有关内容,参考控制环境、全面预算、资金收付、授权批准、分离不相容职务、会计系统和监控等资金管理方法优化H公司资金内部控制体系,完成H公司健全风险管控、实施全面预算、资金收付完善、有效监督、营造良好环境和提高资金信息系统等方面的改进。
[Abstract]:Enterprises need capital management as long as they are engaged in business activities. It is the blood of the enterprise and flows through the blood veins of the enterprise. Perfect design of internal control of funds is the prerequisite to ensure the healthy development of the enterprise. Only a good internal control system of funds can ensure the normal operation of the enterprises. For state-owned grain and oil enterprises, the policy is strong, the cash flow is large, and the funds are closed. To make the use of funds work effectively, and the funds are safe, Therefore, it is necessary to establish and perfect the internal control system of company capital. This paper adopts the theory of internal control of capital management and refers to and absorbs the existing research results of capital management control. Under the circumstance of H company as the research background, we pay close attention to the present situation of H company capital internal control, find out the cause of the problem analysis, and draw the conclusion that H company has weak consciousness of internal control, capital risk control and capital flow standard. The defects in the information system control and supervision system and the causes are analyzed. The key points are that H Company's capital budget is unreasonable, and its cash receipt and payment are not in accordance with the rules. The weak strength of capital inventory is attributed to the defects of capital control activities. In line with the strategic planning of H Company, this paper takes the liquidity, security and efficiency of capital management as the principle. In combination with the basic norms and application guidelines on internal control of enterprises issued in China, the contents of capital control, the reference to the control environment, the overall budget, the receipt and payment of funds, the authorization to approve, and the separation of incompatible duties, Financial management methods such as accounting system and monitoring optimize H Company's capital internal control system, complete H company's sound risk control, implement comprehensive budget, perfect fund receipt and payment, and effective supervision, Create a good environment and improve the financial information system and other aspects of improvement.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.82

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