即是本文所要研究的核心思想
本文总共五章。前两章，阐述了论文的研究背景及意义，通过对国内外综述进行认真
学习和研读、梳理了内部控制、财务内部控制的概念以及相互之间的关系和作用，构建出
企业财务内部控制主要内容的理论体系。第三章，以W集团为案例，通过收集该集团的相
关财务内控制度、主要内控控制活动、以及企业文化等一手资料、对其财务内部控制体系
的现状进行了详细的、深入的介绍，重点阐述了与财务管理重点环节相关的内部控制活
动，由表及里，对其现状进行层层剖析，从而总结出目前现状所存在的问题，并对问题进
行了详细分析。第四章，根据财务内部控制体系的战略目标，结合W集团的特点，针对目
前体系中所存在的问题隐患，提出了W集团财务内部控制体系优化的建议。第五章，本论
文的研究结论与展望
本文以案例相结合的方法，重点阐述了财务内部控制体系在集团公司中的核心思想和
重要作用：以企业战略目标为中心，以企业成本效益和风险控制为基本点，通过自上而下
的统一规划、统一实施的管理模式，制定出符合我国国情和企业特色的集团型公司财务内
部控制体系。通过对集团公司财务内部控制体系的研究，对发展和完善我国集团公司的内
部管理水平和综合能力提升都具有一定的指导和现实意义
关键词： W 集团， 内部控制， 财务内部控制， 体系， 优化建议II
An Optimization Study on the Internal Financial Control System of
W Group
Abstract
As the world economic globalization deepens quickly, group enterprises in China also gain
their further developments, shaping a large number of large scale, high quality and highly
competitive group companies. But in recent years the company by the debt crisis, capital chain
rupture and other reasons lead to business failure cases continue to emerge, the main reason is:
ignoring the control group internal management level and improve the internal financial risk.
Group company must want long period of stability effectively avoid all kinds of business risk and
financial risk, fully aware of the important role of internal management in the enterprise, only to
establish a sound, the group&39;s internal financial control system, and the implementation of effective,
can reasonably ensure enterprises to achieve sustainable development. This is the core idea of this
paper.
There are five chapters in this paper. The first two chapters, describes the research background
and significance of this thesis, through carefully study and summarized the domestic and foreign
study, and reviews the concept of internal control, financial internal control and the mutual
relationship and interaction, constructs the enterprise internal financial control of the main content
of the theoretical system. The third chapter, W group as a case, through the collection of the
group&39;s financial internal control system, internal control activities, and mainly first-hand
information and the corporate culture to the financial internal control system of the status of a
detailed and in-depth introduction, focuses on the physical and key aspects of internal control
related activities, and financial management from the outside to the inside, on the current status of
the layers of analysis, which summed up the existing problems, and the problems are analyzed in
detail. The fourth chapter, according to the strategic objectives of the financial internal control
system, combined with the characteristics of the W group, in view of the existing problems in the
system, put forward the recommendations of the W group internal financial control system
optimization. The fifth chapter is the conclusion and Prospect of this paper.
This dissertation combines the case, focusing on the core idea in the group company&39;s
financial internal control system and an important role in the enterprise strategic target as the center,
to the enterprise cost benefit and risk control as the basic point, through unified planning and
implementation of the top-down management mode, formulate the internal financial control system
of group the company in line with China&39;s national conditions and characteristics of the enterprise.III
Through the study of the financial internal control system of the group company, it has some
guidance and practical significance for the development and improvement of the internal
management level and the comprehensive ability of the group company in our country.
Key Words：W Group， internal control, internal financial control, system,
optimization advicesIV
目 录
第一章 绪论....1
1.1 选题的背景和意义..1
1.1.1 选题的背景 ....1
1.1.2 选题的意义......1
1.2 国内外研究综述 ......2
1.2.1 国外相关研究2
1.2.2 国内相关研究 .3
1.2.3 国内外研究现状的总体评价 .3
1.3 研究内容、方法和思路........4
1.3.1 研究内容..........4
1.3.2 研究方法和思路 .........4
第二章 财务内部控制体系的相关理论....6
2.1 相关概念界定6
2.1.1 内部控制的定义.........6
2.1.2 财务内部控制的定义.6
2.1.3 内部控制与财务内部控制的关系 ....6
2.2 内部控制理论体系主要内容.........7
2.3 财务内部控制的主要内容 ...8
2.3.1 内部环境..........8
2.3.2 财务内部控制活动 .....9
2.3.3 信息与沟通....10
2.3.4 风险评估........10
2.3.5 内部监督........11
第三章 W 集团财务内部控制体系的现状及存在的问题分析..........12
3.1 W 集团概况
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