本文選題：內(nèi)部財(cái)務(wù)控制　切入點(diǎn)：內(nèi)部控制　出處：《中國石油大學(xué)（華東）》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：本文詳細(xì)深入的探討了風(fēng)險(xiǎn)理論和內(nèi)部財(cái)務(wù)控制理論這兩個(gè)與本文密切相關(guān)的理論，進(jìn)而構(gòu)建出企業(yè)內(nèi)部財(cái)務(wù)控制體系的框架。此框架對(duì)企業(yè)實(shí)施財(cái)務(wù)控制有啟發(fā)和指導(dǎo)作用，也為我國國有企業(yè)加強(qiáng)管理、強(qiáng)化內(nèi)部控制提供了理論依據(jù)和應(yīng)用參考�？偨Y(jié)本文研究工作，，以勝利鉆井工程技術(shù)公司為研究背景，從財(cái)務(wù)控制流程、內(nèi)部資金控制、預(yù)算控制、財(cái)務(wù)風(fēng)險(xiǎn)控制、會(huì)計(jì)控制系統(tǒng)、財(cái)務(wù)信息和內(nèi)部審計(jì)六個(gè)方面對(duì)所存在的問題進(jìn)行了剖析和研究。并結(jié)合石化行業(yè)的背景、勝利鉆井工程技術(shù)公司的特點(diǎn)以及公司內(nèi)部財(cái)務(wù)控制的具體情況等提出了相應(yīng)的解決方案、完善公司治理結(jié)構(gòu)規(guī)范財(cái)務(wù)制度、健全以財(cái)務(wù)預(yù)算為重點(diǎn)的財(cái)務(wù)目標(biāo)控制系統(tǒng)、建立以重大資本財(cái)務(wù)事項(xiàng)決策為重點(diǎn)的財(cái)務(wù)決策控制系統(tǒng)、建立財(cái)務(wù)風(fēng)險(xiǎn)預(yù)警和資金管控體系、通過向分公司派出財(cái)務(wù)主管構(gòu)建財(cái)務(wù)人員控制系統(tǒng)、構(gòu)建以財(cái)務(wù)檢查和內(nèi)部審計(jì)為主的財(cái)務(wù)監(jiān)督控制系統(tǒng)、通過財(cái)務(wù)報(bào)告和財(cái)務(wù)網(wǎng)絡(luò)構(gòu)建財(cái)務(wù)信息控制系統(tǒng)。
[Abstract]:This paper discusses the risk theory and the internal financial control theory, which are closely related to this paper, and then constructs the framework of the enterprise internal financial control system. This framework has enlightening and guiding function for the enterprise to implement financial control. It also provides theoretical basis and application reference for strengthening management and internal control of state-owned enterprises in China. This paper summarizes the research work of this paper, taking Shengli drilling Engineering and Technology Company as the research background, from the financial control flow, internal capital control, The problems in budget control, financial risk control, accounting control system, financial information and internal audit are analyzed and studied. The characteristics of Shengli drilling Engineering and Technology Company and the specific situation of the company's internal financial control are put forward, and the corresponding solutions are put forward to perfect the corporate governance structure and standardize the financial system, and to perfect the financial target control system, which focuses on the financial budget. To establish a financial decision control system focused on major capital financial matters, to establish a financial risk warning and fund control system, and to set up a financial personnel control system by sending a financial supervisor to a branch office, The financial supervision and control system, which is based on financial inspection and internal audit, is constructed, and the financial information control system is constructed through financial report and financial network.
【學(xué)位授予單位】：中國石油大學(xué)（華東）
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F426.722;F406.7

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相關(guān)期刊論文 前1條

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