本文首先介绍了内部财务控制的研究背景和意义，并对国内外内部财务控制相关
理论进行归纳总结。其次，以 MK 公司为案例，通过对 MK 公司的调查、访谈、观
察等方法所获得的大量一手资料和数据，真实地掌握出 MK 公司内部财务控制现状
在此基础上，对 MK 公司内部财务控制存在的相关问题进行了深入分析，发现目前
MK 公司内部财务控制制度主要存在以下几方面问题：公司内部财务控制环境有待优
化、内部财务控制活动管控力度低、财务风险管理能力弱、财务信息管理水平有待提
高、财务内部审计职能缺位。发现这些问题主要是组织机构、制度建设、控制意识、
管理手段和奖惩机制不健全等方面原因造成的。再次，提出了内部财务控制体系构建
的原则与目标，按照 COSO 内部控制理论框架的五个要素，对 MK 公司的内部财务
控制制度体系进行了整体构建。在营造内部财务控制环境方面，提出增设财务审计部、
预算管理委员会和风险管理委员会等职能机构，并完善其权责分配。在规范完善内务
财务控制活动方面，构建了全面科学的财务预算管理体系、资金管理控制体系、筹资
控制体系。在加强风险管理方面，分别构建了财务风险识别系统、财务风险评估系统、
财务风险处理系统、财务风险监控与预警系统。在内部财务信息系统方面，建议引进
ERP 财务管理信息系统。在组建内部财务监督系统方面，主要从应收账款、供应商、
采购、审计方面建立监督体系。最后，为保障 MK 公司内部财务控制新体系的有效
实施，提出从完善公司组织结构、建立合理的绩效评价机制、加强授权审批控制、进
行内部财务有效性评价四个方面的具体保障措施
尽管在内部财务控制方面进行了一定的理论研究和案例分析工作，但本文尚存在
一定不足，如数据不够充分、定量研究不足问题。在今后的学习工作中广泛收集同行
业其他公司案例，尤其是相关数据，以增强本研究的定量分析水平。同时关注最新内
部财务控制理论发展的动态，力争得到更为准确和完善的研究结论。为进一步促进内
部财务控制体系理论和实践的发展提供参考。西安电子科技大学硕士论文
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II
关 键 词：内部控制，财务控制，COSO 框架，风险评估
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ABSTRACT
With the development of the social economy and the increasing competition between
industries, internal management control has become an important strategy taken by
enterprise for reaching competitiveness. Internal financial control, as an important part of
internal management control, is of great significance to improve the efficiency of financial
management and thus to strengthen the company management level. Effective internal
financial control is not only a need for modern management but also for healthy
development of a company. MK Company, as a small and medium-sized company in
architectural decoration industry, has facing increasing problems in construction and
implementation of internal financial control system with the continuous development. So
how to perfect the internal financial control system construction and improve enterprise
management level has important practical significance for this company.
The first section of this paper explains background and significance of internal financial
control research and introduces theoretical basis and evolution of internal financial control
theory. The second section chooses MK Company as a case study. By means of
investigation, interview, observation and other methods, this paper gets lots of first-hand
data and information and thus masters present situation on internal financial control in MK
Company. On this basis, this paper explores several problems in MK company internal
financial control which are summarized in the following aspects: internal control
environment needs to be optimized, control strength of many financial activities are not
enough, ability of financial risk management is weak, level of financial information
management needs to be improved, and function of financial internal audit is absent. This
paper also finds that these problems are mainly caused by the organizational structure,
system construction, control consciousness, management methods and imperfect reward
and punishment mechanism of MK Company. The third section proposes the objectives
and principles of internal financial control system construction and designs new internal
financial control system of MK Company according to the five elements of COSO internal
control. In the optimization of internal financial control environment, this paper puts
forward that the company should establish a budget management committee, a financial
audit department and also a risk management committee and optimize the rights and
liabilities distribution mechanism. In the standardizing and perfecting of internal financial西安电子科技大学硕士论文
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control activities，this paper proposes a more scientific and comprehensive system for
budget management，financial control and capital management control. In the risk
management，risk identification system, risk assessment system, risk monitoring and early
warning system, risk management system are constructed respectively. In the construction
of financial information system, this paper introduces ERP financial management
information system into MK Company’s management. In the formation of the internal
financial supervision system, this paper proposes advice mainly from the accounts
receivable, suppliers, procurement, auditing and supervision. The fourth section puts
forward measurements for the effective implementation of the internal financial control
system of MK Company and reduction of human factors in the control activities. These
measures are present from four aspects: improving the corporate organization structure,
establishing a reasonable performance evaluation mechanism, strengthening the
authorizing control.
In spite of certain theoretical research and case analysis in the internal financial control,
there are still some problems in this paper, such as shortage of characteristics analysis of
small and medium-sized companies and lack of quantitative analysis. In the future, I would
collect the other companies in the industry, especially quantitative data, to enhance the
quantitative analysis of this research. At the same time, I would put more focus on the
latest developments in internal financial control theory, as to get more accurate and perfect
the research conclusion and thus to provide the reference for further promote the
development of internal financial control system theory and practice.
Keywords： internal control， financial control， COSO framework， risk assessment插图索引
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插图索引
图 1.1 研究框架.......7
图 3.1 MK 装饰工程有限公司组织构架图...........15
图 3.2 MK 公司预算编制流程图...19
图 3.3 MK 公司资金审核流程图...20
图 4.1MK 公司内部财务控制目标图........30
图 4.2MK 公司内部财务控制体系构建路径设计图........31
图 4.3 MK 公司内部财务体系构建主要内容图
。。。以上简介无排版格式，详细内容请下载查看
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