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论文编号：	8772
作者编号：	2120142963
上传时间：	2016/12/8 12:53:28
中文题目：	T公司财务控制优化研究——以组织结构改进为例
英文题目：	Research on Financial Control Optimization of T Company---Taking the Organizational Structure Improvement as an Example
指导老师：	程新生
中文关键字：	组织结构；内部控制；财务控制
英文关键字：	Organizational Structure;Internal Control;Financial Control
中文摘要：	随着我国改革开放政策的进一步实施，国有企业体制改革的覆盖面越来越广。随着国有企业体制改革的完成，部分大中型国有企业逐步完成了国有企业的私有化改造，这些曾经的国有企业进而被推向了完全市场化的竞争环境中，失去了原先的经营垄断优势和地方政府各方面的政策扶持。面对严峻的市场竞争压力，大部分完成私有化改造的国有企业的管理者都及时意识到一个健全有效的财务控制体系对于企业参与市场化竞争的重要意义，尤其是建立健全企业组织结构的财务控制体系对于企业的长远发展具有深远的影响。试想，如果一个企业在组织结构的财务控制方面存在重大缺陷，那么必将会使得这些企业竞争力严重不足，从而被市场所淘汰。因此，建立健全企业组织结构的财务控制体系，完善企业的治理结构，对于企业的长久发展和提高企业自身竞争力具有重要意义。本文是以在电线电缆领域具有强大市场优势，占有较高市场份额的T公司作为案例企业。T公司是从国有企业经过私有化改制而来的民营企业。但是，在T公司的私有化改制过程中，由于一些特殊的企业政策的存在，使得T公司在组织结构的财务控制方面存在重大的缺陷，进而影响了T公司的企业现代化发展进程。具体来说，T公司下面的三个特殊生产车间，虽然表面上归属于T公司，但是实质上确是一个个独立的经营单位。这三个特殊车间作为独立的运营单位却利用T公司的名义，由T公司代其对外开具销售发票，并且利用T公司的资质开立独立的银行结算账户收取销售款。另外，这三个特殊车间也利用T公司的规模优势以T公司的名义采购生产电线电缆的原材料，采购款由三个特殊车间支付，而采购发票却直接由销售方开具给T公司。上述组织结构必然会给T公司的财务控制带来很多问题，本文在对T公司当前生产车间组织结构进行深入调研的前提下，指出T公司组织结构的现状以及由于当前组织结构缺陷所导致的问题，最后针对性的提出改进意见，优化T公司的财务控制体系。
英文摘要：	With the further implementation of the policy of open to the outside world in China, the reform are more popular in all State-owned enterprise. With the completion of the state-owned enterprise system reform, some large and medium-sized state-owned enterprises gradually completed the privatization of state-owned enterprises, these former state-owned enterprises are pushed to a market-oriented competitive environment,losing their original monopolyadvantages and kinds of policy support from Local governments.Facing the severe market competition pressure, the managers of the state-owned enterprises who have completed the privatization are aware of the importance of a sound and effective financial control system for enterprises to participate in the market-oriented competition, especially to establish and perfect the financial structure of the enterprise Control system for the long-term development of enterprises have far-reaching impact. Ifthere are major flaws in organizational structure of the financial control of an enterprise, then it will make these enterprises a serious shortage of competitiveness. Finally, they will be eliminated by the market.Therefore, establishing a perfect financial control system for enterprise organization structure, improving the management system of enterprises, which have a great significance for the long-term development of enterprises and enhance their owns competitiveness. This studytakes T Company as a case of business, which has a strong market advantage, occupying a high market share in the field of wire and cable. T company is a private enterprises which changes from the privatization of state-owned enterprises. In the process of enterprise privatization, due to the existence of some special enterprise policies,there is a major flaw of T company in the organizational structure of internal control, which thereby affecting the T company's modernization process. Specifically, There are three production workshops following T company. Although it seems that the workshops belong to T company, in fact they are indeed three independent business units. The three special workshops as a separate operating units are using the name of T Company, T company on behalf of its external sales invoices, and the use of T company's qualification to open an independent bank account to receive sales. In addition, the three special workshops also take advantage of the scale of T Company to purchase wire and cable raw materials, procurement payments paid by the three special workshops, and purchase invoices are directly issued by the seller to the T company. The above-mentioned organizational structure will inevitably bring a lot of problems to T Company's financial control. In this study, under the precondition of thorough research on the organization structure of T company, this study points out the current situation of organization structure of T Company and the problems caused by the current organizational structure , The last proposed improvements to improve the company's financial control system.
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