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论文编号：	13701
作者编号：	2320200684
上传时间：	2022/12/6 13:40:40
中文题目：	E中央企业财务报告内部控制优化研究
英文题目：	Optimization of Internal Control Over Financial Reporting for E Central Enterprise
指导老师：	李姝
中文关键字：	中央企业;石油石化;上市公司;财务报告;内部控制
英文关键字：	central enterprise; petrochemical industry; listed company; financial reporting; internal control
中文摘要：	自党的十八大以来，国有企业混合所有制改革进入新的阶段，各大央企国企努力推进混改进程，包括引入外部投资者、推进争取公开上市等。但国有企业因其公司体量庞大、层次复杂、员工水平参差不齐等原因，容易出现内部控制体系建设滞后于企业发展的情况，无法满足各层级监管机构的要求。 本文选择E中央企业作为研究对象。首先，阐述本文的研究背景、研究目的以及研究意义，梳理截至目前国内外学者对内部控制理论的研究结果，以及内部控制在财务管理和会计信息等方面起到的作用和意义。其次，介绍财务报告内部控制概念和理论，以及中央企业、上市公司和石油石化行业对财务报告内控的要求以及执行现状；同时，结合E公司的业务和经营现状，通过梳理其财务报告内控现状，发现该公司当前存在的内控问题并分析原因，结合国资、财政部、证监会管理要求和IPO监管审核要求，提出优化建议，改善财务报告内控现状，提升财务信息质量。 本文结论如下：E公司作为一家央企子公司，目前经营状况良好，内控体系基本建成，具有良好的上市前景。但从细节上来看，E公司目前存在财务组织体系建设不完善；关联方管理不到位且日常关联交易预算疏漏影响报告披露；合规风险管控不到位导致会计信息质量有待提升；信息系统落后难以满足企业发展需要，且跨部门协作不到位；内部监督体系及执行有缺陷等问题，无法快速响应各项监管要求。最后针对E公司目前存在的各种问题，分析原因并提出可行的优化建议和实施方案。
英文摘要：	Since the 18th National Congress of the Communist Party of China, the mixed ownership reform of state-owned enterprises (hereinafter referred to as SOEs) has entered into a new stage, and the ways are showing diversified tread, such as introducing strategy investors, restructuring and listing, and so on. However, the construction situation of SOEs’ internal control system usually lags behind the present operation, due to the large size, complex level and uneven ability and staffs. And then, requirements from regulators, including SASAC, Audit Administration, CSRC, cannot be met and brought into risks. The paper sets the research object as E company, a subsidiary of central enterprise S Group. Firstly, it expounds the research background, purpose and significance, sorts out the research status of internal control theory worldwide, as well as the role of internal control over financial management and accounting information. Secondly, it introduces the theory of internal control over financial reporting (hereinafter referred to as ICOFR) and the requirements of central enterprises, listed companies and petroleum and petrochemical industry, as well as the implementation status of these companies. Also, in combination with the business and operation status of E company, the paper expounds the financial internal control situation of object company, analyzes and finds out the causes and the problems. Combined with the requirements of SOE management and IPO supervision, it puts forward optimization suggestions to improve the current situation of ICOFR and the quality of financial information. The paper draws the conclusion as follows, E company is in good operating condition with a basically completed internal control system, and it has a good prospect to be listed. However, in terms of details, E company has problems such as imperfect financial organizational structure, inadequate risk control over related party transactions, imperfect accounting information quality, loopholes in the information system platform, and inadequate supervision and control, which causes responses to regulatory requirements not in time. Finally, in allusion to this instance, the paper proposes solutions and optimization suggestions to help E company construct a better financial internal control system.
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