本文選題：內(nèi)部控制　切入點：財務(wù)內(nèi)部控制　出處：《湘潭大學》2014年碩士論文　論文類型：學位論文

【摘要】：內(nèi)部控制在企業(yè)管理中起著至關(guān)重要的作用，是實現(xiàn)現(xiàn)代化管理的保障和客觀要素，而內(nèi)部財務(wù)會計是實現(xiàn)內(nèi)部控制的核心。從世界各國的發(fā)展經(jīng)驗可以看出，內(nèi)部控制是保證一個企業(yè)在競爭激烈的環(huán)境下保持必然優(yōu)勢的先決條件。在事業(yè)單位運行過程中，它具有以下幾種作用：財務(wù)內(nèi)部控制能夠及時發(fā)現(xiàn)和糾正單位不良行為，如偏離目標、計劃及法律法規(guī)；能夠滿足事業(yè)單位經(jīng)濟目標實現(xiàn)，提高經(jīng)濟效率；能夠提高單位的自我調(diào)控能力，使得各部門及人員的權(quán)責分明，更快調(diào)整方案來面對內(nèi)外環(huán)境的各種挑戰(zhàn)。從現(xiàn)有實踐和研究現(xiàn)狀來看，財務(wù)內(nèi)部控制的發(fā)展是各方面的需求。湖南省特種設(shè)備檢驗檢測研究院（以下簡稱“湖南省特檢院”作為事業(yè)改革的試驗田，以其作為財務(wù)內(nèi)部控制研究的對象，將為事業(yè)單位改革積累更多的實際經(jīng)驗。 本文首先說明了的研究背景、研究意義、研究現(xiàn)狀、研究方法和論文結(jié)構(gòu)。然后概述財務(wù)內(nèi)部控制的理論發(fā)展歷程、財務(wù)內(nèi)部控制的概念框架和理論基礎(chǔ)。在建立的理論基礎(chǔ)之上，結(jié)合湖南省質(zhì)量技術(shù)監(jiān)督局對湖南省特檢院財務(wù)管理要求，2013年對該單位財務(wù)檢查的現(xiàn)狀進行分析。初步了解該院的財務(wù)內(nèi)部控制，為其財務(wù)內(nèi)部控制改進指明了方向。從控制環(huán)境，財務(wù)控制執(zhí)行力和內(nèi)部監(jiān)督這三個角度出發(fā)，分析湖南省特檢院財務(wù)內(nèi)部控制存在的問題，結(jié)合實際及相關(guān)制度提出具有針對性的建議。最后針對全文的研究，闡述研究結(jié)果的貢獻所在。 本文充分利用現(xiàn)有內(nèi)部控制理論研究，建立事業(yè)單位財務(wù)內(nèi)部控制概念框架和理論基礎(chǔ)體系，形成一個有邏輯，有層次，符合科學的理論體系，構(gòu)建了理論在實踐中得到運用的橋梁。同時也將內(nèi)部控制的理論細化到了事業(yè)單位財務(wù)內(nèi)部控制運用中。結(jié)合湖南省特檢所實踐情況，探討了事業(yè)單位內(nèi)部控制的現(xiàn)狀從內(nèi)部控制的五大要素出發(fā)，分析財務(wù)內(nèi)部控制的現(xiàn)狀、問題，全面系統(tǒng)地探討了湖南省特檢所財務(wù)內(nèi)部控制應(yīng)改進的地方，為我國其他事業(yè)單位的財務(wù)內(nèi)部控制提供了借鑒。
[Abstract]:Internal control plays an important role in enterprise management and is the guarantee and objective element of modern management, while internal financial accounting is the core of internal control. Internal control is a prerequisite for an enterprise to maintain an inevitable advantage in a competitive environment. In the process of operation of a public institution, it has the following functions: the financial internal control can timely discover and correct the bad behavior of the unit, Such as deviating from the target, planning, laws and regulations; can meet the economic objectives of institutions to improve economic efficiency; can improve the self-regulation ability of the unit, so that the departments and personnel of the powers and responsibilities, Faster adjustments to meet the challenges of the internal and external environment. From the current state of practice and research, The development of financial internal control is the demand of all aspects. Hunan Special equipment Inspection and Inspection Research Institute (hereinafter referred to as Hunan Special Inspection Institute) as the experimental field of enterprise reform, as the object of financial internal control research, It will accumulate more practical experience for the reform of institutions. This paper first describes the research background, research significance, research status, research methods and the structure of the paper. The conceptual framework and theoretical basis of financial internal control. According to the requirements of Hunan Provincial Bureau of quality and Technical Supervision on the financial management of Hunan Special Inspection Institute, the present situation of the unit's financial inspection was analyzed in 2013, and the financial internal control of the hospital was preliminarily understood. This paper points out the direction for the improvement of financial internal control. From the three angles of control environment, financial control executive power and internal supervision, this paper analyzes the problems existing in the financial internal control of Hunan Special Inspection Institute. Finally, the contribution of the research results to the full text of the research is discussed. This paper makes full use of the existing research on internal control theory, establishes the conceptual framework and theoretical foundation system of financial internal control in institutions, and forms a logical, hierarchical and scientific theoretical system. At the same time, the theory of internal control is refined into the application of financial internal control in institutions. This paper probes into the present situation of internal control in institutions, starting from the five elements of internal control, analyzes the present situation and problems of financial internal control, and probes into comprehensively and systematically the areas where the financial internal control of Hunan special inspection institute should be improved. It provides reference for the financial internal control of other institutions in our country.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F203;F810.6

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本文編號：1630884