發(fā)布時(shí)間：2018-07-21 11:32

【摘要】：伴隨著經(jīng)濟(jì)的發(fā)展和社會的進(jìn)步，財(cái)務(wù)控制在我國企業(yè)中扮演越來越重要的作用。規(guī)范的會計(jì)秩序、良好的投資者權(quán)益保護(hù)體系依賴于強(qiáng)有力的內(nèi)部財(cái)務(wù)控制和會計(jì)監(jiān)督。 本文從內(nèi)部控制概念入手，對財(cái)務(wù)控制概念進(jìn)行闡述，以便為清能集團(tuán)財(cái)務(wù)控制優(yōu)化設(shè)計(jì)提供相應(yīng)的理論依據(jù)。文章對清能集團(tuán)財(cái)務(wù)控制的目標(biāo)進(jìn)行闡述，指出清能集團(tuán)的財(cái)務(wù)控制的目標(biāo)是為了提高會計(jì)信息質(zhì)量，保護(hù)資產(chǎn)的安全、完整，確保有關(guān)法律法規(guī)和規(guī)章制度的貫徹執(zhí)行而制定和實(shí)施的一系列控制方法、措施和程序。 通過對清能集團(tuán)財(cái)務(wù)控制現(xiàn)狀的闡述，著重從現(xiàn)階段財(cái)務(wù)控制所采用的相對集中型財(cái)務(wù)控制模式入手，對現(xiàn)階段的財(cái)務(wù)控制的核心機(jī)構(gòu)-財(cái)務(wù)管理中心的組織機(jī)構(gòu)進(jìn)行深刻的描述。 通過對清能控股集團(tuán)的內(nèi)部財(cái)務(wù)控制制度現(xiàn)狀的進(jìn)行分析，提出目前的財(cái)務(wù)制度存在著財(cái)務(wù)控制缺乏一體性、預(yù)算管理缺乏全程控制及集團(tuán)資金運(yùn)作不規(guī)范這三大問題，并總結(jié)了這三大問題形成的根本原因，是公司治理上的問題。并指出這三個(gè)主要問題的根結(jié)在于公司治理設(shè)計(jì)的不合理，即財(cái)務(wù)控制的制度設(shè)計(jì)沒有將權(quán)責(zé)合理分配，造成集團(tuán)財(cái)務(wù)控制制度的事前預(yù)算和事中控制環(huán)節(jié)薄弱。 針對清能集團(tuán)財(cái)務(wù)管理制度出現(xiàn)的三大問題，，筆者提出設(shè)計(jì)的重點(diǎn)在于提高集團(tuán)事前控制和事中控制的意識，旨在保證公司層的子公司財(cái)務(wù)管理的自主性的同時(shí)，提高集團(tuán)財(cái)務(wù)控制一體化管理的效率。 根據(jù)這一設(shè)計(jì)的思路，筆者提出了改進(jìn)和完善措施。此次清能控股集團(tuán)財(cái)務(wù)控制一體化優(yōu)化設(shè)計(jì)重在完善集團(tuán)內(nèi)部財(cái)務(wù)控制的一體化，并將全面預(yù)算管理和資金管理融入于一體化設(shè)計(jì)，加強(qiáng)了全面預(yù)算管理和資金管理的控制，并提出了配套的制度優(yōu)化方案。 本文將重點(diǎn)介紹和改進(jìn)清能控股集團(tuán)財(cái)務(wù)制度優(yōu)化設(shè)計(jì)的思路，梳理目前組織機(jī)構(gòu)，提出重點(diǎn)經(jīng)濟(jì)業(yè)務(wù)內(nèi)部控制制度的完善、及完善后的內(nèi)部控制制度的運(yùn)行策略。
[Abstract]:With the development of economy and society, financial control plays a more and more important role in Chinese enterprises. Standard accounting order, good investor rights and interests protection system rely on strong internal financial control and accounting supervision. Starting with the concept of internal control, this paper expounds the concept of financial control in order to provide the corresponding theoretical basis for the optimization design of financial control in Qingneng Group. The aim of financial control of Qingeng Group is to improve the quality of accounting information and to protect the security and integrity of assets. A series of control methods, measures and procedures to ensure the implementation of relevant laws, regulations and rules. By expounding the present situation of financial control in Qingneng Group, the paper focuses on the relative centralized financial control mode adopted in the current financial control. This paper describes the organization of the financial management center, which is the core organization of financial control at the present stage. Through the analysis of the present situation of the internal financial control system of Qingneng holding Group, the paper points out that the present financial system has three major problems: the lack of financial control, the lack of full process control in budget management, and the non-standard operation of the Group's funds. And summed up the formation of these three fundamental reasons, is the corporate governance problems. It also points out that the root of these three main problems lies in the unreasonable design of corporate governance, that is, the system design of financial control does not distribute the power and responsibility reasonably, resulting in the weakness of the prior budget and the control link in the financial control system of the group. In view of the three major problems in the financial management system of Qingeng Group, the author puts forward that the emphasis of the design is to improve the consciousness of prior control and in-process control of the Group, in order to ensure the autonomy of the financial management of the subsidiaries of the company at the same time. Improve the efficiency of integrated management of group financial control. According to the idea of this design, the author puts forward the improvement and improvement measures. The financial control integration optimization design of the Ching Neng holding Group focuses on improving the integration of the financial control within the group, and integrates the comprehensive budget management and the fund management into the integrated design, thus strengthening the control of the overall budget management and the fund management. And put forward the supporting system optimization scheme. This paper focuses on introducing and improving the optimal design of financial system of Qingeng holding Group, combing the present organization, and putting forward the perfection of internal control system of key economic business and the operation strategy of the improved internal control system.
【學(xué)位授予單位】：中國地質(zhì)大學(xué)（北京）
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.2;F275

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