X水利投资建设公司内部财务控制研究

发布时间：2018-06-18 09:38

本文选题：水利投资 + 财务控制　；参考：《广东财经大学》2017年硕士论文

【摘要】：在当前经济增长持续下滑的形势下,企业纷纷把加强内部控制管理作为提高生存竞争力的重要前提,内部控制管理最重要的基础工作是内部财务控制。因此,内部财务控制是企业提高市场生存力的重要基础保障。本文结合实际工作,全面梳理了内部控制管理和内部财务控制等相关理论,以佛山市X水利投资建设有限公司为例,通过深入、全面地分析公司内部财务控制存在的问题和管理风险隐患,探讨构建科学、合理的内部财务控制管理体系。首先,针对X公司现状,从职责定位、财务制度、执行力、内控方法、内控机构等五个方面剖析问题,总结公司现存的主要问题及风险隐患,并归纳分析产生问题的主要原因有内控意识薄弱、财务人员素质不高、内控方法单一等。其次,本文结合COSO的内部控制管理框架理论,结合实际工作,从环境控制、风险管理、控制活动、信息沟通、内部监督等五个方面,优化设计公司的内部财务控制,提出公司内部财务控制管理体系的基础思路。最后,为了保障X公司内部财务控制的实施,从思想保障、组织保障、技术保障、制度保障、人力保障等5个方面提出相应的完善措施,构建“以防为主、以堵为主辅”的内部监控防线,强调通过信息化管理手段,把财务审核、资金支付、日常对账等程序固化,减少人为随意性,提高X公司内部财务控制效率。
[Abstract]:Under the situation that the economic growth continues to decline, enterprises have to strengthen the internal control management as an important prerequisite to improve the competitiveness of survival. The most important basic work of internal control management is internal financial control. Therefore, internal financial control is an important foundation for enterprises to improve market viability. This paper combs the internal control management, internal financial control and other related theories, taking Foshan X Water Resources Investment and Construction Co., Ltd as an example. This paper comprehensively analyzes the problems existing in the internal financial control of the company and the hidden dangers of management risks, and probes into the construction of a scientific and reasonable internal financial control management system. First of all, in view of the current situation of X Company, from five aspects of duty orientation, financial system, executive power, internal control method, internal control organization and so on, the paper summarizes the existing main problems and hidden risks of the company. The main causes of the problems are weak consciousness of internal control, low quality of financial personnel, single internal control method and so on. Secondly, combined with COSO's internal control management framework theory and practical work, this paper optimizes the design of the internal financial control of the company from five aspects: environmental control, risk management, control activities, information communication, internal supervision, etc. The basic idea of the internal financial control management system of the company is put forward. Finally, in order to ensure the implementation of X Company's internal financial control, this paper puts forward the corresponding consummation measures from five aspects: ideological guarantee, organizational guarantee, technical guarantee, system guarantee and manpower security. The internal supervision and control line, which takes plugging as the main and auxiliary ", emphasizes the solidification of financial audit, capital payment, daily reconciliation and other procedures by means of information management, so as to reduce artificial arbitrariness and improve the efficiency of X company's internal financial control."
【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.91;F406.7

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