S集团财务内部控制体系优化研究

发布时间：2018-05-25 14:49

本文选题：S集团 + 内部控制　；参考：《中南大学》2014年硕士论文

【摘要】：：经济全球化发展迅速,市场竞争环境激烈,宏观经济环境不确定性增加,如何才能实现企业经营的可持续发展和稳定增长?这是政府、企业界和学术界一直探索、研究的论题。众多因企业内部管理控制失效而失败或倒闭的丑闻事件,使人们认识到企业的失败主要根源于内部管理风险而非外部风险。财务内部控制是内部管理控制的重要组成部分,在财务管理中占有核心的地位,它是企业健康持续发展和稳定增长的重要保障之一。一个企业要想实现持续性的发展,必须增强财务内部控制的意识,改变对财务内部控制的态度,重视企业财务内部控制,建立并完善财务内部控制制度。本文采用规范分析、理论与实际相结合的方法,首先对国内外财务内部控制的相关理论进行综述,介绍了内部控制和财务内部控制的概念,阐述了财务内部控制的内容、类别和主要方法；然后以在S集团财务部的实际工作为基础,从内部环境、风险评估、控制活动、信息与沟通、内部监督五个主要方面综合分析并研究S集团财务内部控制的现状,指出目前S集团财务内部控制存在的问题主要表现在：财务控制工作重视程度不够,风险管理力量不强,费用支出失控,信息化水平有待提高,内部监督不力；接着对S集团现存的问题进行了原因分析；最后,根据内部控制的五个要素对S集团财务内部控制制度体系进行整体优化,并介绍了集团财务共享服务中心的构建与实施,提出了集团财务内部控制制度体系有效运行的保障措施,同时对集团财务内部控制体系有效运行的效果进行评价。
[Abstract]:The economic globalization develops rapidly, the market competition environment is fierce, the macroeconomic environment uncertainty increases, how to realize the sustainable development and the steady growth of the enterprise management? This is the government, business and academia has been exploring, research topic. Many scandals that fail or fail due to the failure of internal management control make people realize that the failure of enterprises is mainly rooted in internal management risk rather than external risk. The financial internal control is an important part of the internal management control, which occupies the core position in the financial management. It is one of the important guarantees for the healthy and sustainable development and steady growth of the enterprise. If an enterprise wants to achieve sustainable development, it must strengthen the awareness of financial internal control, change its attitude towards financial internal control, attach importance to enterprise financial internal control, and establish and perfect the financial internal control system. This paper adopts the method of normative analysis, theory and practice to summarize the related theories of internal financial control at home and abroad, introduces the concepts of internal control and internal control of finance, and expounds the contents of internal control of finance. Categories and main methods; then based on actual work in the Finance Department of S Group, from the internal environment, risk assessment, control activities, information and communication, This paper analyzes and studies the present situation of S Group's financial internal control in five main aspects, and points out that the existing problems of S group's financial internal control are: the degree of attention to financial control is not enough, and the strength of risk management is not strong. Expenses out of control, the level of information needs to be improved, internal supervision is weak; then the existing problems of S Group are analyzed. Finally, According to the five elements of internal control, this paper optimizes the system of financial internal control system of S Group, and introduces the construction and implementation of Group Financial sharing Service Center. This paper puts forward the guarantee measures for the effective operation of the group financial internal control system, and evaluates the effect of the effective operation of the group financial internal control system.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.4

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