A企业财务内控研究

【作者】 张艳；

【导师】 王庆金；

【作者基本信息】 青岛大学 ， 工商管理（专业学位）， 2018， 硕士

【摘要】 近年来,随着市场化和全球化的不断深入,在我国经济环境和投资环境日益改善的同时,企业也面临着明显增大的经营压力和更加激烈的市场竞争,财务内控问题阻碍了企业的健康发展,受到了普遍的关注,已经成为长久的重要课题。企业建立完善的财务内部控制,不仅可以提高企业的财务管理水平,还可以提高经营的效率和效果,促进企业实现战略目标。目前我国企业已经意识到财务内控的重要性,并采取各种措施提高财务内控的效果,财务内控水平得到了不同程度的提高。但是对于大部分企业来说,财务内控管理仍然处于落后的状态,影响了企业效益的提高和战略目标的实现。首先,本文对选题的背景、目的和意义、研究的主要内容和研究方法等做了概括性的介绍,对国内外有关内部控制及财务内控方面的文献、研究成果进行了总结提炼,为之后的案例研究奠定了理论基础和依据。在理论研究之后,本文又从现实的角度,以A企业的财务内控建设为案例,分析了其存在的诸多问题,介绍了A企业在完善财务内控方面所做的改进措施,希望能对我国类似的企业财务内控管理提供一定的可借鉴价值和实际指导作用。更多还原

【Abstract】 At present,with the deepening of the marketization and globalization,our country’s economic environment and investment environment is improved at the same time,the enterprises in China are facing growing management pressure and increasingly fierce market competition.The problem of financial internal control prevents the healthy development of the enterprise and get much attention,has become a long-term important issue.The establishment of perfect financial internal control can not only raise the level of financial management,but also improve the efficiency and effectiveness of business,and promote the realization of strategic goals.At present,the enterprises in our country have realized the importance of financial internal control and take measures to improve the effect of financial internal control,the level of financial internal control has been improved to varying degrees.But for most enterprises,the internal control management is still behind schedule.It affects the improvement of enterprise benefit and the realization of strategic goals.First of all,this paper gives a general introduction to the background,purpose and significance of the topic,the main contents of the study and the research methods,summarizes and distill the domestic,literatures and research results on internal control and financial internal control.It lays the theoretical foundation and basis for the subsequent case study.After the theoretical research,this paper from a realistic point of view,takes the financial internal control construction of A enterprise as the case,analyzes its many problems,introduces the improvement measures made by A enterprise in improving the financial internal control.It is hoped that it can provide some reference value and practical guidance to the financial internal control management of similar enterprises in China.更多还原