本文選題：企業(yè)集團(tuán) + 風(fēng)險(xiǎn)防范�。� 參考：《蘭州大學(xué)》2017年碩士論文

【摘要】：1992年9月美國(guó)COSO發(fā)布的《內(nèi)部控制-整合框架》中對(duì)內(nèi)部控制做出了界定:內(nèi)部控制是由經(jīng)濟(jì)主體的董事會(huì)、管理層和員工實(shí)施的,旨在為經(jīng)營(yíng)的效率和有效性、財(cái)務(wù)報(bào)表的可靠性、遵循適用的法律法規(guī)等目標(biāo)的實(shí)現(xiàn)提供合理保證的過(guò)程。財(cái)務(wù)內(nèi)部控制是利用控制論的基本原理和方法,對(duì)財(cái)務(wù)活動(dòng)進(jìn)行科學(xué)的規(guī)范、約束、評(píng)價(jià)等一系列方法、技術(shù)、程序及理念的總稱,以期達(dá)到財(cái)務(wù)活動(dòng)預(yù)定目標(biāo)的活動(dòng)。財(cái)務(wù)內(nèi)部控制是企業(yè)內(nèi)部控制的重要組成部分,它在財(cái)務(wù)管理體系中占據(jù)重要地位。中南運(yùn)輸集團(tuán)一直以來(lái)在集團(tuán)的集中部署下,中外合資股東雙方都高度重視企業(yè)財(cái)務(wù)管理工作,特別重視財(cái)務(wù)內(nèi)控管理工作,包括實(shí)行全面預(yù)算管理、財(cái)務(wù)垂直管理、資金集中管理、財(cái)務(wù)內(nèi)部稽查、內(nèi)部審計(jì)監(jiān)督等控制手段,取得了一定的成績(jī)。但由于中南運(yùn)輸集團(tuán)公司經(jīng)營(yíng)模式的傳統(tǒng),信息工具的落后,不能夠與時(shí)俱進(jìn),影響了集團(tuán)公司的內(nèi)控管理效果。本人在中南運(yùn)輸集團(tuán)公司負(fù)責(zé)財(cái)務(wù)管理工作,也包括財(cái)務(wù)內(nèi)控管理工作,為集團(tuán)公司財(cái)務(wù)管理和財(cái)務(wù)內(nèi)部控制做出了一定的貢獻(xiàn),對(duì)改進(jìn)中南運(yùn)輸集團(tuán)公司財(cái)務(wù)內(nèi)部控制非常重視。根據(jù)相關(guān)財(cái)務(wù)內(nèi)控理論,通過(guò)認(rèn)真分析中南運(yùn)輸集團(tuán)公司的經(jīng)營(yíng)管理現(xiàn)狀,并對(duì)中南運(yùn)輸集團(tuán)公司財(cái)務(wù)內(nèi)控管理進(jìn)行分析研究,結(jié)合運(yùn)輸行業(yè)的管理特點(diǎn)和行業(yè)發(fā)展現(xiàn)狀,并運(yùn)用對(duì)比分析等分析方法,以及圖表等分析工具,對(duì)中南運(yùn)輸集團(tuán)公司財(cái)務(wù)內(nèi)控管理中所存在的問(wèn)題進(jìn)行了總結(jié),同時(shí)通過(guò)剖析這些財(cái)務(wù)內(nèi)控問(wèn)題,找出了這些問(wèn)題的形成原因。結(jié)合自己在中南運(yùn)輸集團(tuán)公司多年來(lái)的財(cái)務(wù)管理經(jīng)驗(yàn)以及所學(xué)專(zhuān)業(yè)理論知識(shí),針對(duì)中南運(yùn)輸集團(tuán)公司財(cái)務(wù)內(nèi)控中所存在的問(wèn)題提出了改進(jìn)構(gòu)思,提出實(shí)現(xiàn)它們需要采取的相關(guān)保障措施,以確保這些改進(jìn)構(gòu)思得到落實(shí)后能取得理想的效果。
[Abstract]:In September 1992, COSO published the Internal Control-Integration Framework, which defines the internal control: internal control is implemented by the board of directors, management and employees of the economic entity, in order to ensure the efficiency and effectiveness of the operation. Reliability of financial statements, compliance with applicable laws and regulations and other objectives to provide reasonable assurance process. Financial internal control is an activity that uses the basic principles and methods of cybernetics to scientifically standardize, restrict and evaluate financial activities, such as a series of methods, techniques, procedures and concepts, in order to achieve the predetermined objectives of financial activities. Financial internal control is an important part of enterprise internal control, which occupies an important position in financial management system. The Central South Transportation Group has all along attached great importance to the financial management of the enterprises, especially the internal financial control management, including the implementation of comprehensive budget management and vertical financial management, under the centralized deployment of the Group, and both sides of the Sino-foreign joint venture shareholders have attached great importance to the financial management of the enterprises. Centralized management of funds, financial internal audit, internal audit supervision and other means of control, has made certain achievements. However, due to the tradition of management mode and the backward information tools, Zhongnan Transportation Group Company can not keep pace with the times, which affects the effect of internal control management of the Group Company. I am in charge of financial management in Zhongnan Transportation Group Company, including internal financial control management, which has contributed to the financial management and internal financial control of the Group Company. We attach great importance to improving the financial internal control of Zhongnan Transportation Group Company. According to the theory of internal control of finance, this paper analyzes the present situation of management and management of Zhongnan Transportation Group Company, analyzes and studies the internal financial control management of CSTC Company, and combines the management characteristics of transportation industry and the present situation of industry development. By using comparative analysis and other analysis methods, as well as charts and other analysis tools, this paper summarizes the problems existing in the financial internal control management of the Central South Transportation Group Company, and at the same time, through the analysis of these financial internal control problems, The causes of these problems are found out. Combined with his financial management experience and professional theoretical knowledge in Zhongnan Transportation Group Company for many years, this paper puts forward some improvement ideas for the problems existing in the financial internal control of CSTC. The relevant safeguard measures needed to be taken to realize them are put forward to ensure that these improved ideas can achieve the desired results after they are implemented.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F542.6;F540.58

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本文編號(hào)：2002234