發(fā)布時(shí)間：2018-06-17 00:28

  本文選題：內(nèi)部控制 + 內(nèi)部財(cái)務(wù)控制��； 參考：《電子科技大學(xué)》2013年碩士論文

【摘要】：近年來(lái)，面對(duì)日趨復(fù)雜的環(huán)境的嚴(yán)重挑戰(zhàn)，包括上市公司在內(nèi)的諸多企業(yè)逐步被內(nèi)部財(cái)務(wù)控制失效這個(gè)難題所困擾。2008年6月，財(cái)政部等五部委聯(lián)合發(fā)布《企業(yè)內(nèi)部控制基本規(guī)范》，標(biāo)志著我國(guó)企業(yè)內(nèi)部控制規(guī)范體系建設(shè)取得重大突破。企業(yè)越來(lái)越關(guān)注內(nèi)部控制建設(shè)問(wèn)題，并著手推動(dòng)內(nèi)部控制體系的建立和完善。由此可見，建立完善內(nèi)部財(cái)務(wù)控制體系是現(xiàn)代企業(yè)在市場(chǎng)經(jīng)濟(jì)條件下必然面臨的一個(gè)重要課題。 內(nèi)部財(cái)務(wù)控制被很多成功企業(yè)視作生命和血液，正是利用這一“秘密武器”才取得了輝煌的成就。隨著各種新的管理方法的出現(xiàn)，如企業(yè)再造、提高效率、創(chuàng)建學(xué)習(xí)型組織等，在現(xiàn)代企業(yè)管理中越來(lái)越離不開內(nèi)部財(cái)務(wù)控制。內(nèi)部財(cái)務(wù)控制制度的建立能夠發(fā)揮以下三個(gè)方面的作用：第一，對(duì)企業(yè)而言，能夠提高經(jīng)營(yíng)效率和效果，避免財(cái)務(wù)信息失真，防止各種經(jīng)濟(jì)犯罪，保證資產(chǎn)安全，實(shí)現(xiàn)企業(yè)發(fā)展戰(zhàn)略；第二，對(duì)政府而言，能夠打牢管理控制基礎(chǔ)，順利開展財(cái)稅工作，防止出現(xiàn)財(cái)務(wù)危機(jī)和金融危機(jī)等現(xiàn)象；第三，在保證財(cái)務(wù)工作質(zhì)量的同時(shí)使利益相關(guān)者的權(quán)益得到維護(hù)[1]。 目前，我國(guó)國(guó)有上市公司內(nèi)控體系建設(shè)多數(shù)流于形式，內(nèi)控工作很難落地。有鑒于此，本文主要采用專題研究方法，對(duì)內(nèi)部財(cái)務(wù)控制存在的問(wèn)題及其解決方案進(jìn)行了研究。區(qū)分業(yè)務(wù)層面和公司層面，以ZL地產(chǎn)公司為例，結(jié)合COSO五要素框架進(jìn)行分析，指出存在問(wèn)題，并提出具體的解決方案。 文章首先介紹內(nèi)部控制的相關(guān)理論，具體包括企業(yè)內(nèi)部財(cái)務(wù)控制的主要內(nèi)容及理論基礎(chǔ)、內(nèi)部財(cái)務(wù)控制模式及影響因素、以及內(nèi)部財(cái)務(wù)控制的一般方式。 其次，簡(jiǎn)要介紹ZL地產(chǎn)公司的基本情況，包括組織機(jī)構(gòu)、子公司職能、公司業(yè)務(wù)流程等情況。 再次，，從業(yè)務(wù)層面對(duì)ZL地產(chǎn)公司的主要業(yè)務(wù)活動(dòng)的現(xiàn)狀進(jìn)行分析，并指出出公司內(nèi)部財(cái)務(wù)控制存在的問(wèn)題。 最后提出完善ZL地產(chǎn)公司內(nèi)部財(cái)務(wù)控制的基本對(duì)策。在該部分內(nèi)容中，一方面，筆者對(duì)ZL地產(chǎn)公司從項(xiàng)目投資管理、融資管理等五種業(yè)務(wù)逐一提出解決方案，建立健全有效的內(nèi)部財(cái)務(wù)控制體系。另一方面，從公司層面提出了提升ZL地產(chǎn)公司內(nèi)部財(cái)務(wù)控制水平的保證措施。 本文研究的啟示與借鑒有以下幾點(diǎn)：第一，針對(duì)國(guó)有企業(yè)的內(nèi)部控制“有法不依，執(zhí)法不嚴(yán)”的特征，指出業(yè)務(wù)活動(dòng)中的各種執(zhí)行缺陷。第二，對(duì)具有房地產(chǎn)企業(yè)特性的項(xiàng)目投資管理，“拿地”決策，進(jìn)行風(fēng)險(xiǎn)分析，提出完善措施。第三，同樣針對(duì)房地產(chǎn)企業(yè)的融資管理特征，分析在這種高負(fù)債率的行業(yè)中如何規(guī)避風(fēng)險(xiǎn)，提高資金使用率。結(jié)合ZL地產(chǎn)公司的現(xiàn)狀分析研究，對(duì)我國(guó)國(guó)有房地產(chǎn)企業(yè)的內(nèi)部財(cái)務(wù)控制體系的建設(shè)具有一定的借鑒意義。
[Abstract]:In recent years, faced with the serious challenge of increasingly complex environment, many enterprises, including listed companies, have gradually been troubled by the problem of failure of internal financial control. The Ministry of Finance and other five ministries and commissions jointly issue the basic norms of Enterprise Internal Control, which marks a major breakthrough in the construction of the internal control system of Chinese enterprises. Enterprises pay more and more attention to the construction of internal control, and start to promote the establishment and improvement of internal control system. It can be seen that establishing and perfecting the internal financial control system is an important subject that modern enterprises must face under the condition of market economy. Internal financial control is regarded as life and blood by many successful enterprises. With the emergence of various new management methods, such as enterprise reengineering, improving efficiency, creating learning organization and so on, it is more and more inseparable from internal financial control in modern enterprise management. The establishment of internal financial control system can play a role in the following three aspects: first, for enterprises, it can improve the efficiency and effect of operation, avoid distortion of financial information, prevent all kinds of economic crimes, and ensure the safety of assets. To realize the enterprise development strategy; second, to the government, can lay down the management control foundation, carry out the finance and taxation work smoothly, prevent the appearance of the financial crisis and financial crisis, etc.; third, Ensure the quality of financial work while safeguarding the rights and interests of stakeholders [1]. At present, the construction of the internal control system of the state-owned listed companies is mostly just a formality, so it is very difficult to fall to the ground. In view of this, this article mainly adopts the special topic research method, has carried on the research to the internal financial control question and the solution. Taking ZL Real Estate Company as an example, combined with the COSO five-factor framework, the paper points out the existing problems and puts forward concrete solutions. This paper first introduces the relevant theories of internal control, including the main contents and theoretical basis of internal financial control, the mode of internal financial control and the influencing factors, as well as the general ways of internal financial control. Secondly, it briefly introduces the basic situation of ZL real estate company, including organization, subsidiary function, business process and so on. Thirdly, this paper analyzes the current situation of ZL real estate company's main business activities from the business level, and points out the problems existing in the internal financial control of ZL real estate company. Finally, the paper puts forward the basic countermeasures to perfect the internal financial control of ZL real estate company. In this part, on the one hand, the author puts forward solutions one by one to ZL Real Estate Company from five kinds of business, such as project investment management and financing management, and establishes a sound and effective internal financial control system. On the other hand, it puts forward the guarantee measures to improve the internal financial control level of ZL real estate company from the company level. The enlightenment and reference of this paper are as follows: first, aiming at the characteristics of the internal control of state-owned enterprises, which is "not obeying the law and enforcing the law lightly", the author points out the various execution defects in the business activities. Second, the project investment management with the characteristics of real estate enterprises, "land" decision-making, risk analysis, put forward the improvement measures. Thirdly, according to the financing management characteristics of real estate enterprises, this paper analyzes how to avoid risks and improve the utilization rate of funds in this kind of industry with high debt ratio. Combined with the analysis of the present situation of ZL real estate company, it has certain reference significance for the construction of the internal financial control system of the state-owned real estate enterprise in our country.
【學(xué)位授予單位】：電子科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F299.233.4

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