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论文编号：	6511
作者编号：	2220110297
上传时间：	2014/6/12 22:14:45
中文题目：	UTL电梯公司财务控制研究
英文题目：	Financial Control Study of UTL Elevator Company
指导老师：	李莉
中文关键字：	财务控制 内部控制 电梯企业
英文关键字：	Financial Control, Internal Control, Elevator Enterprise
中文摘要：	随着世界经济环境和经济形势的不断发展变化、全球经济一体化的加深、国际竞争不断加剧，现代技术革命，尤其是信息技术革命的发展，在复杂的经济环境和金融环境的影响下，制造行业特别是大型跨国制造业既面临着前所未有的机遇，同时也面临着极大的挑战。市场环境逐渐严峻，竞争日益激烈，对制造行业企业生存能力的要求越来越高，而对于大型电梯企业来说，如何完善其财务控制体系就成为了各个企业所面对的日益严峻的话题。 　　　在市场经济中，风险不但不可避免，而且会不期而遇。失控导致失败，是企业管理所面临的最大风险。财务控制是现代企业财务管理的核心，加强财务控制已成为企业自身生存发展的需要。在经济全球化这个当今世界发展的大趋势下，加强企业财务控制成为一个经久不衰的论题，也是当今企业急需解决的重要问题。 　　　对于制造企业，尤其是电梯行业，合理的财务控制可以保护企业资产完整和安全，保证会计数据的正确和可靠，提高营运的效率和效果，加速资金周转，为企业资金来源的稳定性和使用的有效性提供了保障。完善的财务控制可促进企业防范风险、提高收益，使企业可以在有限的风险领域内运用有效的资金创造更多的财富，并及时提供可靠的财务信息。 　　　由于电梯行业成本变化因素多、控制难度大、合同周期长的主要特点，本文从成本控制和应收账款控制两个视角，以典型的电梯制造销售企业UTL电梯公司为研究对象，分析了该公司的成本控制和应收账款控制的现状和在这两个方面的措施，总结了该公司在财务控制方面存在的问题，并提出了改进方案以及方案的具体实施。 本文分为六个部分对UTL电梯公司的财务控制进行分析和研究，而财务控制也正是该集团的特色和核心价值观之一。第一章首先介绍了当前研究内容的背景和意义，对论文的研究内容与方法进行了介绍。第二章回顾了财务控制理论的发展和重要意义，财务控制的构成要素以及国内外的相关研究。第三章介绍了UTL电梯公司的财务控制现状和存在的问题。第四章阐述了对UTL电梯公司财务控制的改进方案的原则与总体思路，以及方案的具体内容。第五章讲述了财务控制改进方案的实施和保障。第六章概括了整篇论文的主要观点，说明了全文的研究结论和创新点，并指出本论文的不足，阐明下一步研究的主题和方向。
英文摘要：	With the continuous development and change of the world economy and the deepening of global economic integration, and the international competition intensifies, the modern technological revolution, especially the development of the information technology revolution, in the complex economic environment and financial environment, the manufacturing industry especially large multinational manufacturing industry is confronted with hitherto unknown opportunities, at the same time facing the great challenge. The market environment is gradually serious, competition is becoming increasingly fierce, the manufacturing industry enterprise is facing increasingly high demand of survival capacity, while for large elevator enterprises, how to improve its financial control system has become all enterprises’ increasingly serious topic. 　　　In a market economy, the risk is not only inevitable, but also accidentally across. Out of control leads to failure, which is the most serious risk faced by corporate management. Financial control is the core of modern enterprise financial management, strengthen financial control has become the need of enterprise's development. In the economic globalization of the world's development trend, strengthen enterprise financial control has become an enduring topic, and it is an important problem in the enterprise urgent as well. 　　　For manufacturing enterprises, especially the elevator industry, reasonable financial control can protect the assets of the enterprise of integrity and security, and also ensure that the accounting data is correct and reliable, improve the efficiency and effectiveness of operations, accelerate the turnover of the fund, to provide a guarantee for the validity of stability of the sources of corporate funding. Perfect financial control can promote the ability of enterprise risk avoidance, increase profit, so that enterprises can be effective use of the funds in the limited risk areas to create more wealth, and the timely provision of reliable financial information. 　　　Considering the main characteristics of the elevator industry that changes in cost factors is difficult to control and the contract lead time is long, this paper research 　　　from two perspective which is cost control and the control of accounts receivable, taking the typical elevator manufacturing and sales enterprise UTL elevator company as the research object, analyzes the present situation of the company's cost control and accounts receivable control and in the two measures, summed up the company existing problems in financial control, and puts forward the concrete implementation scheme and improved scheme. This paper is divided into six parts the financial control of UTL elevator company is analyzed and studied, and the financial control is the core value of the group characteristics and concept. The first chapter introduces the background and significance of the research content, and the research contents and methods of this thesis are introduced. The second chapter reviews the development of financial control theory and the important meaning of the financial structure, as well as the related research of domestic and abroad.. The third chapter introduces the UTL elevator company's financial control situation and existing problems. The fourth chapter explains the principles and general ideas about the improvement of financial control of UTL elevator company, as well as the specific content of the program. The fifth chapter describes the improvement of financial control implementation and guarantee scheme. In the last chapter, it is a summary of the entire article, and presented the insufficient and the prospects of research.
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