本文以零售业X公司财务管理流程为例,釆用规范研究和实例研究相结合的
研究方法,阐述了基于内部控制基础上对X公司财务管理流程进行的优化研究。
全文共分五部分,第一部分,阐述了课题选题背景、研究意义、文献综述和研究
思路及方法;第二部分,概述企业内部控制理论,包括内部控制的含义、作用和
构成要素;第三部分,介绍X公司预算管理、资金管理、投资管理、税务管理和
财务报告管理流程现状并对其产生的成因分内外部因素分析;第四部分,辨识X
公司财务管理流程涉及预算管理、资金管理、投资管理、税务管理和财务报告管
理流程具体作业层级缺陷;第五部分,针对各项财务管理流程缺陷,提出完善X
公司财务管理流程的思路和合理化对策。
本文旨在帮助X公司挖掘财务管理既有作业流程的风险点,从作业层面进行
优化并最终提升公司的内部控制水平,希望提出的合理化对策能促使X公司更好
更快的发展,实现公司预期经营管理目标。
关键词:零售业;流程缺陷;内部控制
ABSTRACT
To conscientiously carry out and implement Basic Norms of Enterprise Internal
Control which issued by Ministry of Finance and other four ministries, related
supporting gaudiness and Notification of Listed Company to Experimental Implement
of Internal Control Standard issued by Securities Regulatory Commission, enterprises
must optimize all the operation procedures with gaudiness of internal control standards
when strengthening management at the same time. Procedures are enterprise activities
of reallocating resources; the key factor of realizing enterprise&39;s value is the implement
of procedures, and the major role of internal control is to ensure the smooth
implementation of process. Therefore, to establish and improve internal control
procedures which comply with the concept of modern enterprise management has
become the first imperative. Only through optimizing all procedures by reform and
innovation of internal control to achieve internal mutual restraint, mutual restriction,
strengthening internal supervision, could enterprises ensure that enterprise economy
developing healthy and orderly, and socialist market economy eventually rectified and
standardized.
This paper take the financial management procedures of retail company X as an
example, adopting research methods which combined normative research with case
studies,discuss the Optimization Research on X company&39;s financial management
procedures based on internal control. The full paper is divided into five parts. First,
elaborate the topic research background,research significance,literature review,
research ideas and methods. Second,summarize the theory of enterprise internal control,
including the definition, function and elements of internal control. Third, introduce X
company&39;s budget management, fund management, investment management, tax
management and the present situation of financial reporting management with its
internal external factors. Fourth,identify the defects in specific operation level from the
procedures of budget management, fund management, investment management, tax
management and financial reporting management. Fifth, in view of the defects in
financial management procedures, bring out the ideas for improving X company&39;s
financial management and reasonable countermeasures.
This paper aims to find risk points in the present operation procedures of financial
management for company X and eventually improve the level of internal control by
optimizing operation level. May the reasonable count measures in this paper could help
company X develop better and faster and achieve expected management objectives.
Keywords: Retail trade; Process defects; Internal control
第1章导论
1.1选题背景
2006年7月15日财政部成立了企业内部控制标准委员会,组织起草了《企业
内部控制规范一基本规范》(征求意见稿),2008年6月28日,财政部、证监会、
审计署、银监会、保监会联合发布了《企业内部控制基本规范》,要求将于2009
年7月1日起在上市公司范围内施行。随着2009年7月1日《企业内部控制基本
规范》及配套指引在全国大中型企业的全面推广,内部控制已成为企业经济活动
的重要内容。企业在加强经营管理的同时,必然注重如何提升内部控制水平。内
部控制是为了使企业经济活动的效益型、财务报告的可靠性和法律法规的遵循性
得到合理保证,而进行的自行检查、制约和内部业务活动调整的自律程序。它强
化了企业内部各环节、各方面相互制衡,从而增强企业抗风险能力,促成生产经
济活动实现最终目标。
企业实施内部控制活动,需要对原有的公司流程进行梳理,以便通过流程再
造、优化和内部控制水平的改善达到企业管控能力的提升。内部控制对于企业的
发展非常的重要,它是保证一个企业正常运转与管理效益提升的前提与基础。然
而,内部控制只有与企业的组织形式、业务流程、管理模式以及企业的经营环境
进行较强的融合,才能充分发挥其功能和作用。零售业X公司建立了一套适用于
日常经济活动的财务流程体系,但财务流程体系已暴露出的缺陷促使其必须思考,
如何通过实施和完善内部控制活动来改进财务管理流程体系是当前急需解决的难
题。
当然,本文拟借助内部控制理论与方法,通过对零售业X公司财务管理流程
进行优化研究与分析,希望对与X公司类似企业开展流程改进和优化活动能有所
帮助和借鉴。
==>>