首先，针对 X 公司现状，从职责定位、财务制度、执行力、内控方法、内控机构
等五个方面剖析问题，总结公司现存的主要问题及风险隐患，并归纳分析产生问题的
主要原因有内控意识薄弱、财务人员素质不高、内控方法单一等
其次，本文结合 COSO 的内部控制管理框架理论，结合实际工作，从环境控制、
风险管理、控制活动、信息沟通、内部监督等五个方面，优化设计公司的内部财务控
制，提出公司内部财务控制管理体系的基础思路
最后，为了保障 X 公司内部财务控制的实施，从思想保障、组织保障、技术保障、
制度保障、人力保障等 5 个方面提出相应的完善措施，构建“以防为主、以堵为主辅”
的内部监控防线,强调通过信息化管理手段，把财务审核、资金支付、日常对账等程序
固化，减少人为随意性，提高 X 公司内部财务控制效率
关键词：水利投资；财务控制；内部控制V
ABSTRACT
In the increasingly fierce competition in the market economy situation, strengthen the
internal control management has become an important measure to enhance the
competitiveness of enterprises, the internal financial control is the most important work,
daily operation and management of enterprises. Therefore, the effective internal financial
control is the basic premise to enhance the competitiveness of enterprises, but also an
important guarantee to achieve business objectives. This paper uses case analysis method
and control theory of management and internal financial control based on the internal X for
Fo shan City Water Conservancy Construction Investment Co. Ltd. as an example, through
in-depth and comprehensive analysis of the internal financial control problems and risk
management problems, proposed the establishment of internal control system in accordance
with the healthy development of X company.
First of all, according to the current situation of X company, analyze the problems from the
four aspects of positioning duties, financial system, execution, control methods, summarize
the main existing problems and potential risks, and summarize the main reasons for the weak
internal control awareness, financial personnel quality is not high, the internal control
method of single.
Secondly, based on the internal control framework of COSO design, from improving the
control environment, the establishment of risk management, control activities, information
standards establish smooth communication, strict internal control five aspects of X company
internal financial control to optimize the design, to provide ideas for the overall design of the
financial holding company system.
Finally, in order to guarantee the implementation of internal control of X company, from the
ideological guarantee and organization guarantee, technology guarantee, implementation of
security, human security and so on 5 aspects put forward the corresponding measures to
improve the construction of internal control in order to prevent the main line, in order to
block the main, to check , emphasized by means of nformation management, financial audit,
payment, daily reconciliation procedures such as curing, reduce man-made randomness,
improve the efficiency of internal control of X company.
Key Words：water investment; financial control; internal controlVI
目 录
摘要..IV
ABSTRACT......V
1 绪论.....1
1.2 研究意义.....1
1.2.1 研究理论意义......1
1.2.2 研究实践价值......1
1.3 国内外研究现状及述评.....2
1.3.1 国外研究现状......3
1.3.2 国内研究现状......4
1.3.3 文献述评..5
1.4 选题研究内容和方法.........6
1.4.1 研究内容..6
1.4.2 研究方法..7
2 内控财务控制理论基础.........8
2.1 内部控制理论.........8
2.1.1 内部控制定义......8
2.1.2 内部控制框架理论..........9
2.2 内部财务控制理论.9
2.2.1 内部财务控制定义..........9
2.2.2 内部财务控制原则..........9
2.2.3 内部财务控制方法........10
2.3 内部控制与内部财务控制关系...11
2.4 水利工程相关理论...........11
2.4.1 水利工程基建特点........11
2.4.2 水利工程财务制度.........12
2.5 本章小结...13
3 X 公司内部财务控制存在问题及原因分析........14
3.1 公司基本情况.......14
3.2 公司组织架构.......14VII
3.3 公司水利项目建设...........17
3.4 公司内部财务控制存在问题.......18
3.4.1 定位不准确........18
3.4.2 制度不完整........19
3.4.3 未严格执行规定17
3.4.4 内控方法简单....22
3.4.5 内控机构不健全22
3.5.4 原因分析.22
3.5..1 内控意识薄弱....22
3.5.2 人员素质不高.....22
内控方法单一....22
3.6.3 本章小结22
4 X 公司内部财务控制设计优化
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