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论文编号：	13675
作者编号：	2320200294
上传时间：	2022/12/5 22:14:29
中文题目：	BD公司财务内部控制优化研究
英文题目：	Research on Optimization of BD Company''''s Financial Internal Control
指导老师：	郝臣
中文关键字：	中小型企业；财务内控；COSO框架；改进方案；优化研究
英文关键字：	Medium-sized Enterprises; Financial Internal Control; COSO Framework; Improvement Scheme; Optimization Study
中文摘要：	近年来，随着中国的宏观经济环境日趋优化，中小型企业蓬勃发展，成为了国家经济繁荣的中流砥柱。但中小型企业在发展过程中，往往将工作重心放在积极拓展业务上，从而忽视了财务内部控制体系的建设，进而遗留下一系列财务管理隐患。如何建立起完善的财务内部控制体系成为中小型企业亟待解决的一项重要问题。 论文在深入研究企业财务管理内部控制研究的有关资料的基础上，对中国国内的研究情况加以总结，进一步明确了论文的研究重点与研究方向，为企业财务内部管理的进一步优化奠定了扎实的研究基础。首先，我们通过考察和调研的方式研究了BD公司的财务内部控制问题，根据COSO结构中的五要素，根据BD公司的财务内部控制问题，研究了该问题的根源，如控制环境薄弱、风险控制系统体系不健全、内控活动不规范、信息沟通不畅、内部监督机制失效等问题。然后，通过以上研究，利用COSO研究框架，对BD企业所面临的困难一一剖析其原因，是由于财务部门权责不够清晰、对内授权的制度较为死板、分控管控部门不够专门的管理、财务管理信息系统不够完善、以及内部审计制度流于形态。最后，通过COSO框架对BD公司的财务管理内部控制框架做出了完善，具体是完善财务内部控制条件、构建风险评估体系、加强财务内部监控管理、健全与优化内部信息沟通体系、制定内审激励机制的方法；以确保达到财务内部控制的预期效果，促进企业的长久发展。 本文采用文献综述法，调查研究法和统计分析法对BD公司财务内部控制体系进行优化。这样可以针对性的对BD公司现阶段面临的财务内控问题改善，也可以扩大财务内部控制在相关同类企业中的应用。以促进企业内部财务控制水平的提高，希望能为相关企业提供一些参考和参考价值。
英文摘要：	In recent years, with the increasing optimization of China's macroeconomic environment, small and medium-sized enterprises have flourished and become the mainstay of national economic prosperity. But small and medium-sized enterprises in the process of development, often focus on the active expansion of business, so as to ignore the construction of the financial internal control system, and then left a series of financial management hidden dangers. How to establish a perfect financial internal control system has become an important problem to be solved urgently in small and medium-sized enterprises. On the basis of in-depth research on the internal control of enterprise financial management, the paper summarizes the domestic research situation in China, further clarifies the research focus and research direction of the paper and lays a solid research foundation for the further optimization of enterprise financial internal management. First, we studied the BD by means of investigation and research of the company's financial internal control problems, according to the five factors of COSO structure, according to the BD company's financial internal control problem, the root of the problem is studied, such as weak control environment, risk control system is not weak, internal control activities is lack of standardization, communication and internal supervision mechanism failure and so on. Then, through the above research, the use of the COSO research framework, to the BD enterprise facing difficulties to analyze its reason, this is due to the lack of clarity in the financial department, insufficient points control department specialized management, financial management information system is not perfect, as well as the internal audit system into shape. Finally, by the COSO framework of BD company financial management made a perfect internal control framework, through perfecting financial internal control condition, build a risk assessment system, strengthen financial internal control management, and optimization of internal information communication system, and perfect the incentive mechanism of internal auditing method to improve the financial management of the internal control framework; To ensure to achieve the expected results of financial internal control, promote the long-term development of the enterprise. This paper uses the way which the literature summarizes, survey research and statistical technique to optimize the financial internal control system of BD company. This can also apply to control the financial management in related similar enterprises. In order to promote the improvement of internal financial control level of enterprises, hope to provide some reference and reference value for related enterprises.
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