本文關(guān)鍵詞：C單位內(nèi)部財(cái)務(wù)控制問(wèn)題研究　出處：《天津大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

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【摘要】：現(xiàn)代社會(huì)不斷進(jìn)步，經(jīng)濟(jì)建設(shè)不斷加強(qiáng)，作為現(xiàn)代企業(yè)管理的重要手段，內(nèi)部控制應(yīng)運(yùn)而生。近些年來(lái)，諸如巨人集團(tuán)倒塌、鄭州亞細(xì)亞沒(méi)落以及美國(guó)安然公司破產(chǎn)等國(guó)內(nèi)外案例表明內(nèi)部控制是企業(yè)經(jīng)營(yíng)管理的重中之重，完善的控制能夠促進(jìn)企業(yè)的可持續(xù)發(fā)展；反之，則可能造成經(jīng)營(yíng)失敗、會(huì)計(jì)信息失真、違法經(jīng)營(yíng)。為保護(hù)公司投資者的利益，經(jīng)營(yíng)管理的改革勢(shì)在必行，可靠的會(huì)計(jì)信息必不可少，因此，，需進(jìn)一步完善內(nèi)部控制，以促進(jìn)資本市場(chǎng)高效運(yùn)轉(zhuǎn)。本論文以C單位為例，對(duì)內(nèi)部控制進(jìn)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(cái)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(yù)算控制、貨幣資金控制、應(yīng)收賬款控制與成本費(fèi)用控制等方面研究分析了C單位內(nèi)部財(cái)務(wù)控制狀況；最后，充分評(píng)估C單位內(nèi)部控制的風(fēng)險(xiǎn)，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(jī)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(xué)位授予單位】：天津大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F406.7;F426.5

【參考文獻(xiàn)】

相關(guān)期刊論文 前2條

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2 徐婷婷;;淺談內(nèi)部控制失效的原因及對(duì)策[J];煤炭經(jīng)濟(jì)研究;2008年01期

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