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论文编号：	9606
作者编号：	2120152912
上传时间：	2017/12/7 19:29:40
中文题目：	DF公司风险导向的财务内部控制 体系优化研究
英文题目：	DF Company Risk-Oriented Internal Control of Finance System Optimization
指导老师：	张晓农副教授
中文关键字：	内部控制；风险管理；财务内部控制；COSO；财务风险
英文关键字：	Internal control; Risk management; Internal control of finance; COSO; Financial risk
中文摘要：	随着经济全球化的深刻演绎和企业商业模式的不断变化，企业面临的内外部经营环境愈加复杂，不确定因素日益增多。在充满着不确定性的经济全球化背景之下，识别和控制风险逐渐成为企业生存发展的重要一环，决定着企业的成败。企业为了加强财务管理成效，同样必须加强对财务风险的识别与管控，企业财务内部控制逐渐成为企业规范生产经营的基石。对于企业财务内部控制而言，就要求企业必须树立起风险管理的理念，推进建立财务内部控制体系并对其进行持续优化和完善，才能确保企业的全面、可持续发展。 本文从国内外内部控制理论和实务发展概况出发，在研究风险管理与内部控制相关理论的基础上，从对DF公司的财务风险分析入手，结合财务报表分析、问卷调查等手段，找到DF公司财务内部控制在资金管理、资产管理、全面预算管理、财务会计核算管理、税务管理方面存在的主要问题，并对DF公司财务内部控制系统存在问题的原因进行分析。接下来以问题作为研究对象，提出解决办法，按照COSO内部控制与风险管理要素顺序设计出一套合法有效并适合DF公司实际管理需求的风险导向财务内部控制体系，同时为保障DF公司风险导向财务内部控制优化体系的顺利实施提出保障措施。 对DF公司而言，建立起一套完整、系统的以风险为导向的财务内部控制体系，对未来有预见和评估，能够帮助企业捕捉风险征兆，识别风险性质，抓住发展机遇，规避风险威胁，提高企业的可持续经营能力，跻身行业领先行列。本文旨在以此为案例，为公司管理者财务内部控制活动提供借鉴，同时也希望对我国通用航空行业基于风险管理的财务内部控制体系建设提供一定参考价值。
英文摘要：	With the profound deduction of economic globalization and the constant change of enterprise business model, the internal and external operating environment of enterprises is becoming more and more complicated. Under the background of uncertain economic globalization, identifying and controlling risks gradually becomes an important link in the survival and development of enterprises and it determines the success or failure of enterprises. In order to strengthen the effect of financial management, enterprises must also strengthen the identification and control of financial risk, and the internal control of finance gradually becomes the cornerstone of the enterprise's standard production and operation. Enterprise financial internal control claims that the enterprise must establish the concept of risk management, promote the financial internal control system and carry on the continuous optimization and improvement to ensure the comprehensive and sustainable development of the enterprise. This article embarks from the general situation of the domestic and international internal control theory and practice development, based on the research on risk management and internal control of relevant theories, from the DF company's financial risk analysis, with the measures of financial statement analysis, questionnaire survey, finding DF company’s main problems of financial internal control in cash management, asset management, comprehensive budget management, financial accounting management and taxation management and analyzing the reasons for problems of the DF company financial internal control system. Then putting forward the solutions according to the COSO internal control and risk management elements in order to design a set of valid and suitable system for DF company actual risk management requirements of financial internal control, at the same time to ensure DF company risk oriented financial internal control to optimize system the smooth implementation of security measures are put forward. For DF company , setting up a complete and systematic risk oriented financial internal control system which is foresight and evaluation about the future, can help enterprises to capture the risk warning, identify the nature of the risk, seize the development opportunity, avoid risk aversion and improve the enterprise's sustainable management ability among the industry's leading ranks. The purpose of this paper is to provide reference for managers of a company's financial internal control activities as a case. I also hope to provide the certain reference value to China's general aviation industry based on risk management of financial internal control system construction.
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