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论文编号：	14395
作者编号：	2120213422
上传时间：	2023/12/13 14:09:21
中文题目：	G集团财务管控体系的优化研究
英文题目：	Research on Optimization of Financial Control System of G Group
指导老师：	李莉
中文关键字：	G 集团;国有企业;财务管控体系
英文关键字：	Group G;State-owned enterprise;Financial control system
中文摘要：	随着国家政策的支持和经济增速的提升，许多企业在快速发展的同时，其业务形式和内部结构也日益复杂化，越来越多的企业谋求通过提升自身的内部控制能力为自身发展保驾护航。财务管控是内部控制体系的一个重要组成部分，财务管控体系根据企业的需要做出适配和优化对提升企业尤其是大型集团企业的内部控制能力至关重要。建立高效且强有力的企业集团财务管控体系是各个集团适应未来发展的关键，也是当前我国企业集团面临的主要问题。 本文通过查阅文献，案例研究和实地调研的方法，在当前经济背景下，以集团内部控制制度为基础，着重研究其中的财务管控优化问题。以大型国有企业 G 集团为研究对象，为解决其实际财务管控问题，提供理论依据。通过全面调研 G 集团财务管控现状，对 G 集团目前财务管控体系内资金管控、预算管控、财务核算以及内审监察等模块存在的具体问题进行深入剖析。结合混合所有制改革推进及大宗商品贸易行业利好对 G 集团的影响，明确其优化财务管控体系的必要性，最后从结构、制度和管控手段三个角度寻找思路，提出相应优化对应措施和建议并列举实施优化所需要的保障条件，在研究 G 集团相关问题的过程中得出研究结论。 希望通过本文的研究，将内部控制体系理论和财务管控理论的研究与实际案例相结合，为 G 集团解决其财务管控体系中存在的实际问题提供可行的操作方案，同时也为其他处于类似情况中的企业或致力于进一步提升自身财务管控能力的企业提供一些参考或启发。
英文摘要：	With the support of national policies and the increase in economic growth, while many companies are developing rapidly, their business forms and internal structures are becoming increasingly complex. More and more companies are seeking to safeguard their development by improving their internal control capabilities. convoy. Financial control is an important part of the internal control system. Adapting and optimizing the financial control system according to the needs of the enterprise is crucial to improving the internal control capabilities of enterprises, especially large group enterprises. Establishing an efficient and powerful financial management and control system for enterprise groups is the key for each group to adapt to future development, and it is also the main problem currently faced by enterprise groups in my country. By reviewing the literature, case studies and field surveys, this dissertation focuses on the optimization of financial management and control issues based on the group's internal control system under the current economic background. Taking G Group, a large state-owned enterprise, as the research object, it provides a theoretical basis for solving its actual financial management and control problems. Through a comprehensive investigation of the current financial management and control status of G Group, an in-depth analysis of the specific problems existing in the modules of fund control, budget control, financial accounting, and internal audit and supervision within G Group's current financial management and control system was conducted. Combined with the impact of the advancement of mixed ownership reform and the positive effects of the commodity trading industry on G Group, it was clarified the necessity of optimizing its financial management and control system. Finally, we looked for ideas from the three perspectives of structure, system and management and control methods, and proposed and listed corresponding optimization measures and suggestions. The guarantee conditions required for the implementation of optimization were reviewed, and research conclusions were drawn in the process of studying issues related to G Group. It is hoped that through the study of this dissertation, the research on internal control system theory and financial control theory will be combined with practical cases to provide feasible operational schemes for G Group to solve practical problems existing in its financial control system, and at the same time provide some references or inspirations for other enterprises in similar situations or committed to further improving their financial control capabilities.
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