本文選題：內(nèi)部財(cái)務(wù)控制 + 控制優(yōu)化　； 參考：《湘潭大學(xué)》2017年碩士論文

【摘要】：目前國內(nèi)經(jīng)濟(jì)發(fā)展正在尋求轉(zhuǎn)型升級(jí),要求企業(yè)更好滿足社會(huì)需求,提供更好質(zhì)量、更高層次的產(chǎn)品。制造業(yè)行業(yè)正在面臨供給側(cè)結(jié)構(gòu)性改革,大趨勢下除了要求企業(yè)關(guān)注自身產(chǎn)品,更要求企業(yè)關(guān)注其內(nèi)部管理。財(cái)務(wù)控制作為企業(yè)內(nèi)部管理中的重要部分、提升競爭力的關(guān)鍵,卻被不少企業(yè)所忽略。財(cái)務(wù)控制是一個(gè)整體、系統(tǒng)的過程,應(yīng)從全局把握企業(yè)的內(nèi)部財(cái)務(wù)控制。文章采用案例研究法,將基礎(chǔ)理論與案例實(shí)際相結(jié)合。首先梳理國內(nèi)外關(guān)于內(nèi)部財(cái)務(wù)控制的理論,介紹相關(guān)概念、內(nèi)容和方法。接著從案例公司——A公司的實(shí)際情況入手,分析其組織結(jié)構(gòu)、職能分工、主要財(cái)務(wù)活動(dòng)及過程,發(fā)現(xiàn)公司存在治理結(jié)構(gòu)存在缺陷、預(yù)算管理不到位,業(yè)務(wù)活動(dòng)中控制不完善,存在潛在財(cái)務(wù)風(fēng)險(xiǎn)、財(cái)務(wù)信息處理效率較低五個(gè)問題。接著對(duì)產(chǎn)生問題的原因進(jìn)行分析。最后從以下五個(gè)方面對(duì)A公司內(nèi)部財(cái)務(wù)控制進(jìn)行優(yōu)化。財(cái)務(wù)控制環(huán)境方面主要從完善治理結(jié)構(gòu)、完善內(nèi)部激勵(lì)機(jī)制、關(guān)注協(xié)調(diào)內(nèi)部人關(guān)系、建立全局性的風(fēng)險(xiǎn)管理框架四個(gè)方面考慮;預(yù)算管理從預(yù)算目標(biāo)的制定、執(zhí)行、分析考核等方面考慮;業(yè)務(wù)活動(dòng)方面主要優(yōu)化銷售收款、采購付款、存貨管理、投資籌資活動(dòng)中缺失的相關(guān)控制;信息化建設(shè)方面積極推進(jìn)ERP系統(tǒng)在公司上線運(yùn)用,整合與共享內(nèi)部財(cái)務(wù)及相關(guān)業(yè)務(wù)信息;內(nèi)部監(jiān)督方面考慮強(qiáng)化內(nèi)部審計(jì)職能,從職能定位、機(jī)構(gòu)設(shè)立、制度規(guī)范等方面進(jìn)行規(guī)范加強(qiáng)。最后在此基礎(chǔ)上提出相關(guān)保障措施:優(yōu)化內(nèi)部財(cái)務(wù)控制人員配置;加強(qiáng)執(zhí)行人員教育和培訓(xùn);完善財(cái)務(wù)監(jiān)督和檢查制度。從A公司內(nèi)部實(shí)際情況出發(fā),結(jié)合公司未來的發(fā)展規(guī)劃,對(duì)公司內(nèi)部財(cái)務(wù)控制現(xiàn)狀進(jìn)行分析,發(fā)現(xiàn)問題并優(yōu)化,最后提出保障措施。完善內(nèi)部財(cái)務(wù)控制是加強(qiáng)內(nèi)部管理的需要,完善內(nèi)部財(cái)務(wù)控制是實(shí)現(xiàn)現(xiàn)代化管理的需要。希望文章對(duì)A公司日后發(fā)展有一定的積極意義,實(shí)現(xiàn)公司持續(xù)、健康發(fā)展的目標(biāo)。
[Abstract]:At present, domestic economic development is seeking transformation and upgrading, requiring enterprises to better meet social needs, to provide better quality and higher level of products. The manufacturing industry is facing supply-side structural reform, which requires enterprises to pay attention to their own products as well as their internal management. As an important part of internal management, financial control has been neglected by many enterprises. The financial control is a whole, systematic process, should grasp the internal financial control of the enterprise from the overall situation. In this paper, the case study method is used to combine the basic theory with the case practice. Firstly, the theory of internal financial control at home and abroad is reviewed, and the related concepts, contents and methods are introduced. Then, starting with the actual situation of the case company A, it analyzes its organizational structure, division of functions, main financial activities and processes, and finds that there are defects in the corporate governance structure, the budget management is not in place, and the control in the business activities is not perfect. There are five problems of potential financial risk and low efficiency of financial information processing. Then the causes of the problem are analyzed. At last, we optimize the internal financial control of A Company from the following five aspects. The financial control environment is mainly considered from four aspects: perfecting the governance structure, perfecting the internal incentive mechanism, paying close attention to the coordination of insiders' relations, establishing a comprehensive risk management framework, and budget management from the formulation and implementation of budget objectives, Analysis, examination and other aspects; business activities mainly optimize sales receipts, procurement payments, inventory management, investment financing activities in the absence of relevant controls; information construction actively promote the use of ERP system in the company line, Integration and sharing of internal financial and related business information; internal supervision consideration to strengthen the internal audit function, from the functional positioning, institutional establishment, system and other aspects of normative strengthening. Finally, the paper puts forward the relevant safeguard measures: optimizing the staffing of internal financial control, strengthening the education and training of executive personnel, and perfecting the financial supervision and inspection system. Based on the actual situation of company A, combined with the company's future development plan, this paper analyzes the present situation of the company's internal financial control, finds out the problems and optimizes them, and finally puts forward the safeguard measures. Perfecting internal financial control is the need of strengthening internal management and perfecting internal financial control is the need of realizing modern management. It is hoped that the article will have certain positive significance for the future development of company A, and realize the goal of sustainable and healthy development of the company.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.92;F406.7

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