企业财务风险及内部控制研究
本站原创 论文中文摘要：改革开放以来，我国白勺国民经济出现了前所未有白勺增长速度，人民安居乐业，生活水平不断提高，综合国力大大增强。但不容忽视白勺是，在经济高速发展白勺同时，特别是在新旧体制转换过程中，经济环境趋于复杂，人们白勺思想意识日益多元化，一些单位内部控制薄弱，管理松弛白勺情况逐渐暴露，出现了一些新型白勺经济犯罪案例，给企业带来巨大白勺财务风险和生存风险。比如携巨款外逃、用公款炒股、利用改组改制等产权变动白勺机会中饱私囊等等。剖析这些经济犯罪案件，原因是复杂白勺，然而，单位内部会计监督不健全、管理弱化，是其中白勺一个重要因素。近两年，我国会计以至整个管理领域对内部控制制度白勺需求口益强烈，其根源就是在国内外成功经验和惨痛教训白勺刺激下，我们党和政府机关、企业及其他各类营利或非营利组织越来越倾向于将内部控制作为治本白勺手段，用来遏制领导干部腐败，堵塞国有企业资产流失白勺漏洞，规避企业及其他营利或非营利组织白勺经营风险和制止虚假企业会计信息流入证券市场以至整个社会。财务风险是实际财务状况与预期财务目标发生负面偏离白勺可能性，内部控制是单位为了保证各项业务活动白勺有效进行、确保资产白勺安全完整、防止欺诈和舞弊行为、实现经营管理目标等而制定和实施白勺一系列只有控制职能白勺方法、措施和程序。内部控制从本质上讲是防范企业内部财务风险白勺有力手段，防范财务风险是内部控制建设白勺终极目白勺。尽管建立和完善公司内部控制制度是当前国企改革白勺重头戏，国内各界人士二都在深入思考和尝试着实践这一重大改革措施，但是到目前为止，人们对内部控制白勺认识还远未取得共识。内部控制白勺含义是什么?如何定位?设计内部控制白勺原则有哪些?如何设计?人们对这些问题白勺看法还存在分歧。本文在分析了企业内部财务风险概念白勺内涵、外延及其防范白勺基础上，本着以防范财务风险为目白勺进一步详细研究了内部控制问题，阐述了内部控制白勺发展历程，提出了关于内部控制白勺定义：内部控制是为合理保证单位经营活动白勺效益性、财务报告白勺可靠性和法律法规白勺遵循性，而自行检查、制约和调整内部业务活动白勺自律系统，它贯穿于经营活动白勺全部过程，包括控制环境、风险评估、控制活动、信息与沟通、监督等要素，并受企业董事会、管理阶层及其他人员影响。详细分析了内部控制白勺五大要素，五大目标，十大方法以及五个设计原则以及内部控制白勺六个设计步骤，三武汉理工大学硕士学位论文利。拙！形人一E丫怕吩忻厂内邮 川；U川川牛；．个义人地地勾11、时卜‘内邢件制白勺整体架构及其设i！方法，在理论上和实践上作了有益白勺探索。总之，完善白勺内部控制系统白勺建立，对于形成企业科学白勺决策、执了了。监督机制，防范企业财务风险，堵塞企业业务漏洞，提高会计信息白勺质量，确保法规制度白勺贯彻执行将起到不可替代白勺作用
Abstract（英文摘要）：www.328tibet.cn Since the national economic reformation and open,our country appeared unprecedented increasing speed. People live happily and living level continuously increased. What’s more the national synthesize strength was constantly strengthened. But what is not allowed to neglect of is that along the high speed economic developing,especially in the turn of new and old system the economic environment is more complicated. People’s thought and mind increasingly diversified. So some units’ internal control and management he been weak and some new economic crime cases appeared which bring some business enterprise big financial risk and existing risk. For example some people take a mount public money escape abroad. Some people use the public funds to buy and sell stock. Some people make use of the opportunity of reformation to take bribes etc. Reasons of these economic crime cases are complicated. However,the internal control of unit not sound management weakening is among them of an important factor. Last two years,our country accountancy and whole management realm need internal control system increasingly and severely. Its source is that under the stimulation.of domestic and international succesul experience with greatly aggrieved novella,our party and government agency and business enterprise and other not-for-profit buildup more and more incline take internal control be the way of solving fundamental problem and suppressing lead cadre to corrupt. The another use is to stopping the state-owned business enterprise property run offing,evade the business enterprise and other not-for-profit buildup’s risk and stop the deceitful accountancy information to enter the stock market then to whole society.The financial risk is the possibility that an actual financial standing deviate the financial target. Internal control is the method,measure with procedure that guarantee business activity’s validity proceeds and the safety of assets etc. Essentially internal control is the emollient means prevent the internal financial risk of business enterprise. Preventing the financial risk is the ultimate end purpose todevelop internal control. Announcing of these two norms into practice will necessarily develop very important promoting function for us to carry out accountancy law and enhance the internal accountancy control and standard sociali market economy order.Despite establishing perfect internal control is the important mission in the state-owned business enterprise reform and the local people of different walks of life is all considers deep and trial this important reform measure,but since then people he not obtain common ground about internal control. What is the meaning of internal control? How to position it? What’s the principle of designing internal control? How to design it? There are rifts about the viewpoint of people to all these problems.On the basis of analyzing the inside meaning and outside postpones of the concept Inner Financial Risk this thesis elucidate the development process of internal control and bring up the definition of internal control. The definition is that Internal Control is a system to guarantee reasonably the performance of unit operates activity,dependability of finance report and following of laws. It pierce through in all processes of operating the activities,such as control environment,risk valuation,control activities,information and communication and direct etc. These factors suffer board of directors,management stratum and other personnel of the business enterprise influence. This text is detailed to analyze the five greatest main factors of internal control,he five greatest main targets,the ten greatest main methods,five-design principal,six design step and three design form. This thesis analyzed the localization of the internal control in detail and point out that internal controls he got the ineluctable localization. This thesis completely delineated the whole structure of internal control and the method of its design,and made the beneficial quest in theory and in p
论文关键词： 财务风险；内部控制；内部控制设计；
Key words（英文摘要）：www.328tibet.cn Financial risk；Internal Control；Designation of Internal Control；
Abstract（英文摘要）：www.328tibet.cn Since the national economic reformation and open,our country appeared unprecedented increasing speed. People live happily and living level continuously increased. What’s more the national synthesize strength was constantly strengthened. But what is not allowed to neglect of is that along the high speed economic developing,especially in the turn of new and old system the economic environment is more complicated. People’s thought and mind increasingly diversified. So some units’ internal control and management he been weak and some new economic crime cases appeared which bring some business enterprise big financial risk and existing risk. For example some people take a mount public money escape abroad. Some people use the public funds to buy and sell stock. Some people make use of the opportunity of reformation to take bribes etc. Reasons of these economic crime cases are complicated. However,the internal control of unit not sound management weakening is among them of an important factor. Last two years,our country accountancy and whole management realm need internal control system increasingly and severely. Its source is that under the stimulation.of domestic and international succesul experience with greatly aggrieved novella,our party and government agency and business enterprise and other not-for-profit buildup more and more incline take internal control be the way of solving fundamental problem and suppressing lead cadre to corrupt. The another use is to stopping the state-owned business enterprise property run offing,evade the business enterprise and other not-for-profit buildup’s risk and stop the deceitful accountancy information to enter the stock market then to whole society.The financial risk is the possibility that an actual financial standing deviate the financial target. Internal control is the method,measure with procedure that guarantee business activity’s validity proceeds and the safety of assets etc. Essentially internal control is the emollient means prevent the internal financial risk of business enterprise. Preventing the financial risk is the ultimate end purpose todevelop internal control. Announcing of these two norms into practice will necessarily develop very important promoting function for us to carry out accountancy law and enhance the internal accountancy control and standard sociali market economy order.Despite establishing perfect internal control is the important mission in the state-owned business enterprise reform and the local people of different walks of life is all considers deep and trial this important reform measure,but since then people he not obtain common ground about internal control. What is the meaning of internal control? How to position it? What’s the principle of designing internal control? How to design it? There are rifts about the viewpoint of people to all these problems.On the basis of analyzing the inside meaning and outside postpones of the concept Inner Financial Risk this thesis elucidate the development process of internal control and bring up the definition of internal control. The definition is that Internal Control is a system to guarantee reasonably the performance of unit operates activity,dependability of finance report and following of laws. It pierce through in all processes of operating the activities,such as control environment,risk valuation,control activities,information and communication and direct etc. These factors suffer board of directors,management stratum and other personnel of the business enterprise influence. This text is detailed to analyze the five greatest main factors of internal control,he five greatest main targets,the ten greatest main methods,five-design principal,six design step and three design form. This thesis analyzed the localization of the internal control in detail and point out that internal controls he got the ineluctable localization. This thesis completely delineated the whole structure of internal control and the method of its design,and made the beneficial quest in theory and in p
论文关键词： 财务风险；内部控制；内部控制设计；
Key words（英文摘要）：www.328tibet.cn Financial risk；Internal Control；Designation of Internal Control；