本文關(guān)鍵詞：C單位內(nèi)部財務(wù)控制問題研究　出處：《天津大學》2014年碩士論文　論文類型：學位論文

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【摘要】：現(xiàn)代社會不斷進步，經(jīng)濟建設(shè)不斷加強，作為現(xiàn)代企業(yè)管理的重要手段，內(nèi)部控制應(yīng)運而生。近些年來，諸如巨人集團倒塌、鄭州亞細亞沒落以及美國安然公司破產(chǎn)等國內(nèi)外案例表明內(nèi)部控制是企業(yè)經(jīng)營管理的重中之重，完善的控制能夠促進企業(yè)的可持續(xù)發(fā)展；反之，則可能造成經(jīng)營失敗、會計信息失真、違法經(jīng)營。為保護公司投資者的利益，經(jīng)營管理的改革勢在必行，可靠的會計信息必不可少，因此，，需進一步完善內(nèi)部控制，以促進資本市場高效運轉(zhuǎn)。本論文以C單位為例，對內(nèi)部控制進行研究。首先，介紹文章的研究背景及意義，給出研究思路與論文結(jié)構(gòu)；其次，概述內(nèi)部控制理論，包括內(nèi)部控制與內(nèi)部財務(wù)控制理論的發(fā)展、基本方法及內(nèi)容；然后，選擇C單位的內(nèi)部控制為本文案例，從全面預算控制、貨幣資金控制、應(yīng)收賬款控制與成本費用控制等方面研究分析了C單位內(nèi)部財務(wù)控制狀況；最后，充分評估C單位內(nèi)部控制的風險，搭建C單位內(nèi)部控制的整體框架，以此建立良好的控制機制，完善C單位的控制環(huán)境。
[Abstract]:The modern social progress, economic development continue to strengthen, as an important means of modern enterprise management, internal control has emerged. In recent years, such as the collapse of the giant group, Zhengzhou Asia and the decline of the bankruptcy of the Enron Corp and the case shows that the internal control is the priority among priorities of the enterprise management, perfect control can promote the sustainable development of enterprises; on the other hand, it may cause business failure, accounting information distortion, illegal business. In order to protect the investor's interests, it is imperative to reform the management, reliable accounting information is essential, therefore, to further improve the internal control, in order to promote the efficient operation of the capital market. This paper is based on the C unit as an example, on the internal control study. First of all, the article introduces the research background and significance, research ideas and thesis structure are given; secondly, the theory of internal control overview, including The development of internal control and internal financial control theory, the basic methods and contents; then, select the C internal control unit for this case, from the overall budget control, control of monetary funds, accounts receivable control and cost control research and analysis of the situation of the internal financial control of C units; finally, fully assess the risk of internal control C unit, set up the overall internal control framework of C units, so as to establish a good control mechanism, perfect the control environment of C units.

【學位授予單位】：天津大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.7;F426.5

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