本文選題：內(nèi)部財務控制　切入點：內(nèi)部控制　出處：《中國石油大學（華東）》2013年碩士論文　論文類型：學位論文

【摘要】：本文詳細深入的探討了風險理論和內(nèi)部財務控制理論這兩個與本文密切相關的理論，進而構建出企業(yè)內(nèi)部財務控制體系的框架。此框架對企業(yè)實施財務控制有啟發(fā)和指導作用，也為我國國有企業(yè)加強管理、強化內(nèi)部控制提供了理論依據(jù)和應用參考�？偨Y(jié)本文研究工作，，以勝利鉆井工程技術公司為研究背景，從財務控制流程、內(nèi)部資金控制、預算控制、財務風險控制、會計控制系統(tǒng)、財務信息和內(nèi)部審計六個方面對所存在的問題進行了剖析和研究。并結(jié)合石化行業(yè)的背景、勝利鉆井工程技術公司的特點以及公司內(nèi)部財務控制的具體情況等提出了相應的解決方案、完善公司治理結(jié)構規(guī)范財務制度、健全以財務預算為重點的財務目標控制系統(tǒng)、建立以重大資本財務事項決策為重點的財務決策控制系統(tǒng)、建立財務風險預警和資金管控體系、通過向分公司派出財務主管構建財務人員控制系統(tǒng)、構建以財務檢查和內(nèi)部審計為主的財務監(jiān)督控制系統(tǒng)、通過財務報告和財務網(wǎng)絡構建財務信息控制系統(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.
【學位授予單位】：中國石油大學（華東）
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F426.722;F406.7

【參考文獻】

相關期刊論文 前1條

1 陳曉春;;對企業(yè)財務風險管理的探析[J];科技經(jīng)濟市場;2006年11期

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