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论文编号：	8724
作者编号：	2120142580
上传时间：	2016/12/7 19:19:09
中文题目：	FT公司财务内部控制体系优化研究
英文题目：	FT Company Internal Control of Finance System Optimization
指导老师：	张 晓 农
中文关键字：	内部控制；COSO；财务内部控制；风险管理；内部审计
英文关键字：	Internal control; COSO; internal control of finance; risk management; internal audit
中文摘要：	摘要信息技术与互联网+时代的到来，使得世界越来越扁平化，竞争越来越激烈，现代企业所面临的环境复杂且快速变化。怎样保证企业的经营能够稳定增长，成为各届政府、各类企业和各大学术界努力探索的命题。国内外发生的太多由于内部控制系统失效导致企业倒闭的丑闻，使人们意识到企业保持稳定发展的更重要来自于企业内部管理的成熟与完善。由此，企业越来越追求于内部管理的提升，无论是企业生产管理、人力资源管理、营销管理、组织管理还是财务管理，无一不成为内部管理的重点。建立一个科学而规范的财务内部控制体系是企业健康、有序运行的重要保障。企业必须采取相对应的财务内部控制手段，不断自我优化财务内控体系，方能使企业在残酷的市场竞争环境中占有一席之地。本论文首先介绍了企业财务内部控制研究的国内外的经营和立法背景，对有关企业风险及内部控制的相关研究理论进行综述；然后通过对轨道交通行业FT公司的实际财务内部控制现状的调查、分析，找出其在财务制度管理、资金管理、资产管理、财务报告管理、全面预算管理及财务风险管理的不足或缺陷；进而运用COSO五因素分析法对FT公司的财务内部控制不足进行分析，提出系统性优化和针对性优化方案；最后，提出若保证FT公司财务内部控制体系优化方案能够顺利实施，企业需要重点加强的措施保障，即自上而下的提升加强内控的理念、加大内控体系构建的投入力度打造职业团队、内部控制参与企业文化并形成全员认同、建立有效的激励机制和保证财务内部控制体系运行效果评价。本论文希望以FT公司实际财务内部控制体系优化为案例，为该企业的高层管理者内部控制活动提供一定的借鉴和参考价值，使企业日益规范，保持健康稳定长期发展；同时希望结合财务内部控制相关理论，构建该类行业的财务内部控制体系模型，有助于部分财务管理者的内控体系搭建。
英文摘要：	With the times of information technology and internet plus coming, the business world become smaller and the complete between corporations become sharp than ever. A specific issue about how to achieve sustainable development in business operation comes up and remains investigative to the government, business world, and academic world. The scandals and fraud arise from inefficient internal management are mainly due to Enterprise internal Risk Management. The internal management which includes manufacture management, human resource management, marketing management, organization management and financial management is one of the most important parts in the corporation management. The internal control of finance is the central part of internal management and is one of the most important guarantees for entities’ sustainable development. An entity must intensify its internal control of finance system to be standard and logical. Firstly, this author presents reader with a universal comprehensive research and analysis on the domestic and international internal control of finance and relevant theories, states the content, classification and major methods of internal control of finance based on the comprehension of COSO internal control Framewor and Sarbnes-Oxlet act. Secondly, based on the practice working experience and research for the FT company which is one of the Rail transit industry, the author points out the existing management problems of the FT company in the financial management rules, treasuring, assets management, financial reporting, comprehensive budget management, finance risk management etc,. Thirdly, the author provides alternatives for the FT Company’s internal control of finance system optimization according to the five elements based on the COSO Risk Management Framework, which includes improving internal control of finance environment, foundation of the finance risk and alarm system, efficient control activities, advance finance information management system and evaluating& supervising the finance internal control activities. Lastly, the author provides recommendation guarantees for the effective operation of the FT company’s finance internal control system optimization, which includes enhancing the ethics from the top down, investing much more on the foundation of the internal control system, being part of the corporate culture, getting the employees’ agreement, foundation the internal encourage system and the evaluating of the finance internal control activities. The author hopes this research will be used for reference for the FT Company’s senior managers to optimizing the internal control of finance system, will promote the FT company to running healthily. At the same time, the author hopes to found the rail transit industry’s internal control of finance model combining the theory of internal control theories, and this model will provide reference to some part of financial management who are implementing the internal control of finance system optimization.
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