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论文编号：	15480
作者编号：	2320213921
上传时间：	2025/6/12 16:54:36
中文题目：	A集团财务公司内部控制研究
英文题目：	Research on Internal Control of A Group’s Finance Company
指导老师：	梅丹
中文关键字：	集团财务公司；内部控制；风险管理
英文关键字：	Group Financial Company, Internal Control，Risk Management
中文摘要：	公司内部控制是促进市场主体高质量发展的重要推手。近年来我国对于公司内部控制重视程度增加，建章立制步伐紧凑，公司内控管理逐步实现有据可依、有文可靠，规范化、系统化水平逐步提高。企业集团财务公司作为社会主义市场经济体制中的重要主体，其作用与日俱增，因此对企业集团财务公司进行高适配度的内部控制体系建设十分必要。在高质量发展的大背景下，企业集团财务公司的内控管理面临着新的挑战和机遇。研究聚焦企业集团财务公司的内部控制问题，以A集团财务公司为对象，深入揭示其在内部控制建设中存在的突出问题并提出相应的优化建议，成为提升企业集团财务公司内部控制水平的必然要求。在此基础上为A集团财务公司乃至其他企业集团财务公司提供内控管理优化的理论依据和实践参考，助力企业实现高质量发展，也为监管部门完善企业集团财务公司管理指引提供实践依据。 通过对A集团财务公司内部控制进行多维度深入剖析，发现A集团财务公司在风险评估方面，存在风险识别不全面、风险评估方法滞后和风险动态管理不足等问题；在控制活动方面，存在财务核算规范性不足、信贷业务控制活动执行不到位等问题；在信息与沟通方面，存在信息质量不高、沟通机制效率低下等问题。 针对上述问题，A集团财务公司应当做好优化提升：一是构建多维度风险识别体系，升级风险评估技术，完善风险动态管理机制；二是优化控制活动，建立标准化核算流程，提升业务控制活动效能；三是畅通信息沟通，规范信息化建设程序，完善信息沟通机制。
英文摘要：	Internal control is a significant driver in promoting the high-quality development of market entities. In recent years, China has increased its emphasis on corporate internal control, with rapid progress in establishing rules and regulations. The management of corporate internal control has gradually become more standardized and systematic, providing a basis for compliance and documentation. As important market entities in the socialist market economy, the role of financial companies within enterprise groups is increasingly prominent. It is essential to build a highly compatible internal control system for these financial companies. Under the current backdrop of high-quality economic development, the internal control management of financial companies within enterprise groups faces new challenges and opportunities. Focusing on the internal control issues of these financial companies, this study takes the financial company of Group A as a case to deeply reveal the prominent problems in its internal control construction, which is an inevitable requirement for enhancing the internal control level of financial companies within enterprise groups. The study aims to provide theoretical and practical references for optimizing the internal control management of Group A's financial company and other similar entities, helping enterprises achieve high-quality development, and also offering practical evidence for regulatory authorities to improve governance guidelines for financial companies within enterprise groups. Through a multi-dimensional and in-depth analysis of the internal control of A Group's financial company, it was discovered that A Group's financial company has several issues in risk assessment: incomplete risk identification, outdated risk assessment methods, and insufficient dynamic risk management. In terms of control activities, there are problems such as insufficient standardization of financial accounting and inadequate implementation of credit business control activities. Regarding information and communication, there are issues like the need for improved information quality and low efficiency in communication mechanisms. To address these issues, A Group's financial company should implement the following optimizations: First, construct a multi-dimensional risk identification system, upgrade risk assessment technologies, and improve the dynamic management mechanism. Second, optimize control activities by establishing standardized accounting processes and enhancing the effectiveness of business control activities. Third, facilitate information communication by standardizing information technology construction procedures and perfecting the information communication mechanism.
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