發(fā)布時間：2018-05-31 02:08

  本文選題：民營企業(yè) + 財務(wù)控制功能�。� 參考：《天津商業(yè)大學(xué)》2015年碩士論文

【摘要】：近年來,隨著中國市場經(jīng)濟體制的不斷提高,企業(yè)管理質(zhì)量的好壞直接決定其生存時間的長短。在國家產(chǎn)業(yè)政策支持的背景下,乘著產(chǎn)業(yè)政策的東風(fēng),許多民營企業(yè)迅速發(fā)展成長。民營企業(yè)從數(shù)量和規(guī)模上迅速發(fā)展,已經(jīng)成為中國經(jīng)濟增長的重要力量,為失業(yè)人群解決就業(yè)問題,增加政府的財政收入,促進高新技術(shù)的發(fā)展,保持社會和經(jīng)濟穩(wěn)定。然而,民營企業(yè)在發(fā)展過程中由于企業(yè)管理人員結(jié)構(gòu)、企業(yè)管理水平、股權(quán)結(jié)構(gòu)模糊和盲目擴張等眾多問題的出現(xiàn),其經(jīng)營風(fēng)險也在增加,這些問題將成為眾多民營企業(yè)發(fā)展道路上的阻礙,影響其發(fā)展壯大。ZM公司作為一個典型的民營企業(yè),享受國家的農(nóng)業(yè)支持政策,有著有別于其他行業(yè)的有利條件,同時創(chuàng)建了大量的像ZM公司這樣的民營企業(yè)。但這種繁榮背后其實隱藏著各種財務(wù)控制的弱點,如內(nèi)部審計監(jiān)管不嚴(yán)或根本就不存在、預(yù)算沒有起到應(yīng)有的作用、信息化建設(shè)滯后等問題。本文首先分析企業(yè)財務(wù)控制的理論知識,分析財務(wù)控制和內(nèi)部控制的聯(lián)系和區(qū)別,緊接著在財務(wù)控制的內(nèi)容和功能進行了探討。然后以ZM公司為例,描述ZM公司財務(wù)控制現(xiàn)狀,財務(wù)控制在公司所起的作用及不足,對該公司財務(wù)控制存在的問題做了一個深入的分析。最后,從財務(wù)控制功能的角度,針對ZM公司財務(wù)控制出現(xiàn)的問題提出了完善的對策。本文以案例研究為主要研究方法,從財務(wù)控制功能的角度,提出了現(xiàn)行背景下加強公司財務(wù)控制的具體建議,以期對ZM公司的發(fā)展提供一定的參考價值。
[Abstract]:In recent years, with the continuous improvement of China's market economy system, the quality of enterprise management directly determines the length of its survival time. Under the background of national industrial policy support, many private enterprises have developed rapidly by taking advantage of industrial policy. The rapid development of private enterprises in terms of quantity and scale has become an important force in China's economic growth, solving the employment problem for the unemployed, increasing the government's financial revenue, promoting the development of high and new technology, and maintaining social and economic stability. However, due to the emergence of many problems in the development of private enterprises, such as the structure of managers, the level of enterprise management, the vague ownership structure and blind expansion, the risks of private enterprises are also increasing. These problems will become obstacles to the development of many private enterprises, and affect their development and growth. ZM Company, as a typical private enterprise, enjoys the national agricultural support policy, which is different from other industries. At the same time created a large number of private enterprises such as ZM Company. But behind this prosperity lies the weakness of various financial control, such as internal audit supervision is not strict or does not exist at all, the budget does not play its due role, the information construction lags behind, and so on. This paper first analyzes the theoretical knowledge of financial control, analyzes the relationship and difference between financial control and internal control, and then discusses the content and function of financial control. Then taking ZM Company as an example, this paper describes the current situation of financial control in ZM Company, the function and deficiency of financial control in the company, and makes a deep analysis of the problems existing in the financial control of ZM Company. Finally, from the point of view of the financial control function, the paper puts forward some perfect countermeasures for the problems in the financial control of ZM Company. This paper takes the case study as the main research method, from the angle of the financial control function, puts forward the concrete suggestion to strengthen the company's financial control under the present background, in order to provide certain reference value to the development of ZM Company.
【學(xué)位授予單位】：天津商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F324;F302.6

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本文編號：1957853