浅谈企业集团内部财务制度

浅谈企业集团内部财务制度

摘要

如今，随着经济的不断发展,企业集团在其发展和成长过程中取得了很显著的特征，可是,如果要从根本上体现出集团本身的优势,仍然还要建立、完善内部财务控制制度,然而我国当代企业集团仍存在许多问题,很多都和财务控制体系的不完善和不健全有很大的关系。因此,研究企业集团内部财务制度有着重要意义。本课题的研究将结合三种研究方法，通过调查系统收集相关信息，使他们对集团内部财务制度有一个较为全面的了解；通过文献研究和分析，了解我国企业内部财务制度的相关信息，并对收集到的数据进行分析，找出内部联系。本文所坚持的理论研究基础是内部财务控制理论,给内部财务控制理论予以科学而又全面的下一个定义。下来就是对内部财务控制体系进行一个相对来说简单地介绍,仔细阐述内部控制的主体和客体是什么、控制原则、控制内容都是什么,使我们能够更好、更有效、更全面的解释内部财务控制制度。

关键词：企业集团，财务控制体系，内部财务制度

ABSTRACT

With the continuous development of modern economic society, enterprise groups get a significant progress in the process of their own growth and development. Howe ver, in order to show the advantages that the enterprise groups have on their own fund amentally,they still need to establish and improve the internal financial control system . And China's modern enterprise groups are exposed by various problems, which are mainly because the financial control system is not perfect and not sturdy. Therefore, it is of great significance to study the internal financial system of enterprise groups.The research of this subject will combine three research methods. Firstly, collecting the re levant information through the investigation systematically, so that they can have a m ore comprehensive understanding of the internal financial system of the enterprise gro up. Then through the literature research method and the analysis method, they can und erstand the relevant information about the internal financial system of the enterprise g roup and analyze the collected data for a internallink. The theoretical basis of this pap

er is the internal financial control theory, which defines a scientific and comprehensiv e internal financial control theory and distinguishes the accounting control, internal co ntrol and financial supervision, so as to get a better understanding of the internal finan cial control.Then it introduces theinternal financial control system and elaborates the s ubject and object of the internal control, the control principle and the control content. Finally ensures to elaborate an effective and comprehensive internal financial control system.

Keyword：enterprise group, Financial control system, Internal financial system

目录

摘要 (1)

ABSTRACT (1)

1.绪论 (3)

1.1 研究背景及意义 (3)

1.2 研究内容 (4)

1.3 国内外研究现状 (4)

1.4 论文的研究方法及基本框架 (5)

2.企业内部财务制度的相关概论 (7)

2.1 企业集团内部财务制度的定义 (7)

2.2 企业集团内部财务制度的重要性 (7)

2.3 企业集团内部财务变迁的特征 (7)

2.4 企业内部财务制度的整体情况 (7)

2.5 制约企业内部财务制度的影响因素 (9)

2.5.1 宏观环境因素分析 (9)

2.5.2 微观环境因素分析 (9)

3.企业M公司内部财务制度的实例研究 (11)

3.1 企业M公司内部财务制度上存在的问题分析 (11)

3.1.1 预算管理水平较低 (11)

3.1.2 应收账款存在一定的安全隐患 (11)

4.完善企业M公司内部控制工作的相关举措 (11)