【作者】 王玉玲；

【导师】 王爱群；

【作者基本信息】 吉林大学 ， 高级管理人员工商管理硕士（EMBA）（专业学位）， 2017， 硕士

【摘要】 企业集团是随着社会经济的巨大发展的产物,是一种经济结构,在改革开放以后我国企业集团规模不断在扩大,财务的内控要求也越来越严格。所以要建立完善的集团财务内控体系非常重要。本论文研究的对象是隆源集团的财务内部控制体系。研究内容分三部分,首先对财务内控有关的概念做了定义和概述,对财务内部控制的内容、目的和内控原则定期进行阶段性的总结;其次,通过对隆源集团公司财务内部控制、资金状况及运营情况、预算控制等内容进行分析,从而给出财务内部控制的合理建议。最后通过隆源集团财务内部控制现状的分析,根据集团的实际情况,提出改善隆源集团财务内部控制的五点提议:(1)架构合理的财务组织结构。(2)对财务管理实行集中控制。(3)对资金实现集中控制。(4)预算管理实现全面干预。(5)改进和完善财务审计监督功能。更多还原

【Abstract】 Business group is the product of the great development of social economy,and is a kind of economic structure.After the reform and opening-up policy in our country,the scale of enterprise group is Longyuan pandingconstantly and financial internal control is becoming increasingly strict.Therefore,to establish a perfect group finance internal control system becomes very important.Research object of this paper is about enterprise group’s financial internal control system.The research content is divided into three parts.First,to define and summarize the concept of financial internal control and make periodic summaries of finance internal control content,purpose and the principles on a regular basis;Secondly,to give reasonable suggestions of financial internal control throughanalysis of Longyuan group company’s financial internal control,financial situation and operation situation,budget control,etc.Finally,to put forwardfive proposals to improve the group’s financial internal control based on the actual situation of the group through the analysis of present situation of Longyuan group financial internal control,:(1)to establish reasonable structure of financial organization.(2)tocentralize financial management control.(3)to centralize capital control.(4)to achieve a comprehensive intervention onbudget management.(5)to improve and perfect the financial audit supervision function.更多还原