本文選題：水利投資 + 財(cái)務(wù)控制�。� 參考：《廣東財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：在當(dāng)前經(jīng)濟(jì)增長(zhǎng)持續(xù)下滑的形勢(shì)下,企業(yè)紛紛把加強(qiáng)內(nèi)部控制管理作為提高生存競(jìng)爭(zhēng)力的重要前提,內(nèi)部控制管理最重要的基礎(chǔ)工作是內(nèi)部財(cái)務(wù)控制。因此,內(nèi)部財(cái)務(wù)控制是企業(yè)提高市場(chǎng)生存力的重要基礎(chǔ)保障。本文結(jié)合實(shí)際工作,全面梳理了內(nèi)部控制管理和內(nèi)部財(cái)務(wù)控制等相關(guān)理論,以佛山市X水利投資建設(shè)有限公司為例,通過(guò)深入、全面地分析公司內(nèi)部財(cái)務(wù)控制存在的問(wèn)題和管理風(fēng)險(xiǎn)隱患,探討構(gòu)建科學(xué)、合理的內(nèi)部財(cái)務(wù)控制管理體系。首先,針對(duì)X公司現(xiàn)狀,從職責(zé)定位、財(cái)務(wù)制度、執(zhí)行力、內(nèi)控方法、內(nèi)控機(jī)構(gòu)等五個(gè)方面剖析問(wèn)題,總結(jié)公司現(xiàn)存的主要問(wèn)題及風(fēng)險(xiǎn)隱患,并歸納分析產(chǎn)生問(wèn)題的主要原因有內(nèi)控意識(shí)薄弱、財(cái)務(wù)人員素質(zhì)不高、內(nèi)控方法單一等。其次,本文結(jié)合COSO的內(nèi)部控制管理框架理論,結(jié)合實(shí)際工作,從環(huán)境控制、風(fēng)險(xiǎn)管理、控制活動(dòng)、信息溝通、內(nèi)部監(jiān)督等五個(gè)方面,優(yōu)化設(shè)計(jì)公司的內(nèi)部財(cái)務(wù)控制,提出公司內(nèi)部財(cái)務(wù)控制管理體系的基礎(chǔ)思路。最后,為了保障X公司內(nèi)部財(cái)務(wù)控制的實(shí)施,從思想保障、組織保障、技術(shù)保障、制度保障、人力保障等5個(gè)方面提出相應(yīng)的完善措施,構(gòu)建“以防為主、以堵為主輔”的內(nèi)部監(jiān)控防線,強(qiáng)調(diào)通過(guò)信息化管理手段,把財(cái)務(wù)審核、資金支付、日常對(duì)賬等程序固化,減少人為隨意性,提高X公司內(nèi)部財(cái)務(wù)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."
【學(xué)位授予單位】：廣東財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F426.91;F406.7

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本文編號(hào)：2035025