ZM公司财务控制问题研究

发布时间：2018-05-31 02:08

本文选题：民营企业 + 财务控制功能　；参考：《天津商业大学》2015年硕士论文

【摘要】：近年来,随着中国市场经济体制的不断提高,企业管理质量的好坏直接决定其生存时间的长短。在国家产业政策支持的背景下,乘着产业政策的东风,许多民营企业迅速发展成长。民营企业从数量和规模上迅速发展,已经成为中国经济增长的重要力量,为失业人群解决就业问题,增加政府的财政收入,促进高新技术的发展,保持社会和经济稳定。然而,民营企业在发展过程中由于企业管理人员结构、企业管理水平、股权结构模糊和盲目扩张等众多问题的出现,其经营风险也在增加,这些问题将成为众多民营企业发展道路上的阻碍,影响其发展壮大。ZM公司作为一个典型的民营企业,享受国家的农业支持政策,有着有别于其他行业的有利条件,同时创建了大量的像ZM公司这样的民营企业。但这种繁荣背后其实隐藏着各种财务控制的弱点,如内部审计监管不严或根本就不存在、预算没有起到应有的作用、信息化建设滞后等问题。本文首先分析企业财务控制的理论知识,分析财务控制和内部控制的联系和区别,紧接着在财务控制的内容和功能进行了探讨。然后以ZM公司为例,描述ZM公司财务控制现状,财务控制在公司所起的作用及不足,对该公司财务控制存在的问题做了一个深入的分析。最后,从财务控制功能的角度,针对ZM公司财务控制出现的问题提出了完善的对策。本文以案例研究为主要研究方法,从财务控制功能的角度,提出了现行背景下加强公司财务控制的具体建议,以期对ZM公司的发展提供一定的参考价值。
[Abstract]:In recent years, with the continuous improvement of China's market economy system, the quality of enterprise management directly determines the length of its survival time. Under the background of national industrial policy support, many private enterprises have developed rapidly by taking advantage of industrial policy. The rapid development of private enterprises in terms of quantity and scale has become an important force in China's economic growth, solving the employment problem for the unemployed, increasing the government's financial revenue, promoting the development of high and new technology, and maintaining social and economic stability. However, due to the emergence of many problems in the development of private enterprises, such as the structure of managers, the level of enterprise management, the vague ownership structure and blind expansion, the risks of private enterprises are also increasing. These problems will become obstacles to the development of many private enterprises, and affect their development and growth. ZM Company, as a typical private enterprise, enjoys the national agricultural support policy, which is different from other industries. At the same time created a large number of private enterprises such as ZM Company. But behind this prosperity lies the weakness of various financial control, such as internal audit supervision is not strict or does not exist at all, the budget does not play its due role, the information construction lags behind, and so on. This paper first analyzes the theoretical knowledge of financial control, analyzes the relationship and difference between financial control and internal control, and then discusses the content and function of financial control. Then taking ZM Company as an example, this paper describes the current situation of financial control in ZM Company, the function and deficiency of financial control in the company, and makes a deep analysis of the problems existing in the financial control of ZM Company. Finally, from the point of view of the financial control function, the paper puts forward some perfect countermeasures for the problems in the financial control of ZM Company. This paper takes the case study as the main research method, from the angle of the financial control function, puts forward the concrete suggestion to strengthen the company's financial control under the present background, in order to provide certain reference value to the development of ZM Company.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F324;F302.6

【参考文献】