XX出版传媒集团财务管理内部控制体系优化设计

发布时间：2018-03-09 03:16

本文选题：内部控制体系　切入点：财务管理　出处：《西安石油大学》2016年硕士论文　论文类型：学位论文

【摘要】：我国对内部控制的研究受西方影响很大,尽管从国家层面对企业内部控制建立非常重视,但是在企业内部控制研究方面仍存在很多的缺口,对内部控制的很多方面都没有得到企业经营管理者们一致性的普遍认同。关于具体企业内部控制的建立还需要按照新的情境因素在实践中不断完善,并通过实践进一步丰富内部控制理论,尤其是对于发展时间不长的新闻出版行业财务内部控制体系建设和优化尤为迫切。文章以XX出版传媒集团财务管理内部控制优化为主题,围绕关键业务活动的实际控制框架体系和具体化的操作流程展开设计,通过与《企业内部控制基本规范》和《企业内部控制配套指引》对照,找出XX出版传媒集团内部控制的空白和缺项,以及财务内部控制操作过程中的实际问题,通过完善COSO报告中的内部控制环境、风险分析、内部控制活动、信息与沟通、监督五大要素,精确构建解决方案,优化财务内部控制。文章通过研究XX出版传媒集团财务管理现状出发,为避免出现财务风险,避免国有资金资产流失现象的发生,从内部控制的优化入手,对该集团的财务管理现状进行梳理,协助公司进行财务内部控制体系的优化,降低由于企业财务管理的缺陷而导致经营风险的发生,同时发现企业内部控制中存在的问题,推进精细化管理过程,进一步夯实基础管理工作,也为其他相关类似单位完善其财务管理提供一些有价值、有意义的参考。
[Abstract]:The study of internal control in our country is greatly influenced by the west. Although we attach great importance to the establishment of internal control in enterprises from the national level, there are still many gaps in the research of internal control in enterprises. Many aspects of internal control are not generally recognized by the consistency of enterprise managers. The establishment of specific enterprise internal control also needs to be improved in practice according to new situation factors. And further enrich the theory of internal control through practice, especially for the construction and optimization of the financial internal control system of the press and publication industry, which has not been developed for a long time. This paper focuses on the optimization of the internal control of the financial management of XX Publishing Media Group. The design is carried out around the actual control framework system of key business activities and the concrete operation flow. The design is compared with the basic norms of Enterprise Internal Control and the supporting guidelines of Enterprise Internal Control. To find out the blank and lack of internal control in XX Publishing Media Group, and the actual problems in the operation of financial internal control, through perfecting the internal control environment, risk analysis, internal control activities, information and communication in COSO report, The paper studies the current situation of financial management of XX Publishing Media Group, in order to avoid the financial risk and avoid the phenomenon of the loss of state-owned capital assets, the article studies the current situation of the financial management of XX Publishing Media Group, in order to avoid the occurrence of financial risks and the loss of state-owned capital assets. Starting with the optimization of internal control, this paper combs the present situation of the financial management of the group, assists the company in optimizing the internal financial control system, and reduces the occurrence of operating risks due to the defects in the financial management of the enterprise. At the same time, the problems existing in the internal control of enterprises are found, the fine management process is promoted, the basic management work is further strengthened, and some valuable and meaningful references are provided for other similar units to perfect their financial management.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：G231

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