吉林化纤集团公司内部财务控制研究
本站原创 论文中文摘要：本文主要从吉林化纤集团公司白勺内部财务控制现状入手,从现代企业制度及其法人治理结构白勺基本要求出发,分析企业集团在内部财务控制中应该注意白勺问题及相关白勺解决措施,为企业集团全面提升财务管理质量、加强内部审计绩效、优化投资和筹资策略提出建议,通过一系列控制机制体系白勺构建,以“法治”白勺形式规范母子公司白勺财务管理行为,全面加强企业集团白勺整体素质、提高在国际市场上白勺竞争力,从而将企业集团白勺内部财务管理推向一个新白勺管理阶段。进而进一步加快全国经济结构战略性调整,推进产业结构优化升级,实现我国国有企业白勺成功改革,最终使其成为具有国际竞争力白勺现代化大企业集团
Abstract（英文摘要）：www.328tibEt.cn The text was written under the background that the China“15”Plan will soon put into practice all over the country ,under all company face important reform when expose various problems which necessary to solve. We take the company of Jilin chemical Fiber Co’s inner finance controlled system as example to analysis and find the key problem which be used to make the inner part contrail system well the text mainly tell us that we should give our attend inner finance controlled talon to the problems of the company and how to solve these ones.Above is from the company of Jilin chemical Fiber Co inner finance control .This is be used to improve the quality of the company‘s finance management ,strengthen the inner audit nestles, make the investment excellent and the suggestion about the strategy of nailing money push the inner pant finance management to a new stage, strengthen the whole character of company enter praise group , impious the competition on the international market ,so that speed the striation of the whole country economy ,push the industrial structure excellent ,make our country company reform succesul and make it become mordent company enterprise group which he inter national completion ability.First, at the beginning of the article , we put forward a problem:How business enterprise group to establishment finance inner part control mechani and make it produce result?This is also the core contents that we want to discuss in this text.This text come from analysis of Jilin chemical company’s inner part finance control and from the present condition commence and management of the modern business enterprise system and its legal person structure of basic request , research business enterprise group how to be use of the efficiency, performance and competitive advantage to analysis problems and solve measures that should pay attention in business enterprise group interiorl finance control ,put forward suggestion to promote finance management quality overall for business enterprise group , strengthen inner part audit results, excellented investment and money raising the strategy .In the fallowing discussion, around textual core problem to analysis problems that we should pay attention in business enterprise group interior finance controland how to solve. from business enterprise group interior finance control ,inner part audit way and money raising investment, budget control etc., we analyze the importance position in finance inner part control in the business enterprise grop, to promote finance management quality overall for business enterprise group , strengthen inner part audit results, excellented investment and money raising the strategy ,Thus norm business enterprise the finance management of the group behior.We are simply elaborating basis theories of business enterprise inner part finance control in chapter 2 .This chapter we are beginning from the basic theories of the business enterprise inner part control , analysis the present condition of finance which is in the modern business enterprise inner part control application , emphasize discussion the main target ,principle and point contents of the finance inner part control , provide for the blemish that the business enterprise find out oneself finance control basis, and possibility emergence of the problem put forward a solution, give perfect business enterprise finance inner part control of main means, this be the point that we want research.We audit from the inner part of the working talent commence in chapter 3 ,afresh understanding the making use of space of the direct, evaluation, control and consultation working talent More and completely analysis the management’s inner part audit of the frame structure of the mode and necessity in the modern business enterprise finance ,and its science and reasonable personnel equipment ,Discuss how enterprise overall exaltation inner part audit of quality and perfect audit system in the business , make inner part audit exertive function in risk management of the business enterprise ,expand the scope gradually inner part of audit, make the risk management as inner necessity part audit work finally.In chapter 4 , we elaborate the group outwards target, principle, process...etc. in the business enterprise carrying on of system, answer outward investment of inner part finance control’s point in detail .For protect of realization business enterprise property value, increase in value, for realization the maximize of business enterprise performance provide suggestion. In the meantime we also full understanding arrive investment conduct and actions a kind of he very Severity risk of finance activity, must he sound of direct and control mechani in the whole process of investment, and carry on overall of investigation and argument for the future investment of the item, valuate fully investment behior of possibility, and also must he a business enterprise audit section to direct in the meantime of solid hourIn chapter 5, we introduce the reason of formation money raising movable risk and put forward to correspond of solve measure. In the meantime, we should also discuses various mode of investment in enterprise in chapter, and the mode of basis of dissimilarity business enterprise choice investment, and put forward a viable suggestion for the investment in enterprise activity. Instruct business enterprise at aggressive collect an exterior funds of in the meantime establishment it inner part funds of replenishment mechani. The business enterprise basis himself actual circumstance, make a funds replenishment for a clear distinction of the scope of the part, norm the flow funds complement management of way, and scoop out the potential of the funds in a business enterprise inner part .Certainly, money raising activity and investment similar also exist it inevitable risk, so the activity of money raising also he inner part audit of overall control. Its purpose is to raise exaltation money quality and evade money raising risk. At the end of the chapter, we summary the accountancy in the activity in enterprise investment and money raising direct of importance, and pay attention of problem in usage accountancy directIn chapter 6, we emphasized three contents including a discussion budget ’ control, information control and human resource capital’s control .The budget control can be direct decision business enterprise growth and extend etc. the success or failure of the activity, being a kind of equal importance control before the event, and he no science and reasonable of budget impossible to he a business enterprise benefits of long-term stability growth. Certainly, the budget is just a kind of management means, and can’t control the future of development accurately ,In the finance management, The draw up of budget is a kind of expectation, but we can met kinds of circumstances in the actual management Will he certain of difference between actual circumstance and budget , according to the actual circumstance ,we should sometimes carry on necessity adjust in the budget performance, But budget adjust he to process on provision of procedure and authorization during the ages that the information can bring profit. The information control is very necessity, and is also an of the utmost urgency .But accountancy’s information is an important constitute part as information which is in the business enterprise inner part .So we must not only overall of control the various information, but also master to make use of the value in contain each information ,and provide valid control of assurance for the inner part of the business enterprise .In the group company, The main contents of information control is to assure subsidiary of luck the camp information can accurately deliver a group parent company in time, understand and control actual circumstance which to circulate ,in order to early detection problem and guard against risk. The business enterprise’s management of the modern is to make people who is in the center of management .The manpower capital is the capital that the business enterprise he potential value most, and it he strong support dint to develop business enterprise, so our discuss the problem including manpower capital of calculate, check with audit etc., and provide some valid of suggestion for manpower capital within work control in the actually business enterprise.The text is basined on the effective of clement of the modern company enterprise finance control, make used of knowledge from classroom several years work .Combine the research in classroom under the teacher’s instruction. We don’t use wide theories to discuss .The text aim at the establishment of the companies inner part controlled management system and provide instruction for it.
论文关键词： 吉林化纤；财务控制；内部控制；预算管理；
Abstract（英文摘要）：www.328tibEt.cn The text was written under the background that the China“15”Plan will soon put into practice all over the country ,under all company face important reform when expose various problems which necessary to solve. We take the company of Jilin chemical Fiber Co’s inner finance controlled system as example to analysis and find the key problem which be used to make the inner part contrail system well the text mainly tell us that we should give our attend inner finance controlled talon to the problems of the company and how to solve these ones.Above is from the company of Jilin chemical Fiber Co inner finance control .This is be used to improve the quality of the company‘s finance management ,strengthen the inner audit nestles, make the investment excellent and the suggestion about the strategy of nailing money push the inner pant finance management to a new stage, strengthen the whole character of company enter praise group , impious the competition on the international market ,so that speed the striation of the whole country economy ,push the industrial structure excellent ,make our country company reform succesul and make it become mordent company enterprise group which he inter national completion ability.First, at the beginning of the article , we put forward a problem:How business enterprise group to establishment finance inner part control mechani and make it produce result?This is also the core contents that we want to discuss in this text.This text come from analysis of Jilin chemical company’s inner part finance control and from the present condition commence and management of the modern business enterprise system and its legal person structure of basic request , research business enterprise group how to be use of the efficiency, performance and competitive advantage to analysis problems and solve measures that should pay attention in business enterprise group interiorl finance control ,put forward suggestion to promote finance management quality overall for business enterprise group , strengthen inner part audit results, excellented investment and money raising the strategy .In the fallowing discussion, around textual core problem to analysis problems that we should pay attention in business enterprise group interior finance controland how to solve. from business enterprise group interior finance control ,inner part audit way and money raising investment, budget control etc., we analyze the importance position in finance inner part control in the business enterprise grop, to promote finance management quality overall for business enterprise group , strengthen inner part audit results, excellented investment and money raising the strategy ,Thus norm business enterprise the finance management of the group behior.We are simply elaborating basis theories of business enterprise inner part finance control in chapter 2 .This chapter we are beginning from the basic theories of the business enterprise inner part control , analysis the present condition of finance which is in the modern business enterprise inner part control application , emphasize discussion the main target ,principle and point contents of the finance inner part control , provide for the blemish that the business enterprise find out oneself finance control basis, and possibility emergence of the problem put forward a solution, give perfect business enterprise finance inner part control of main means, this be the point that we want research.We audit from the inner part of the working talent commence in chapter 3 ,afresh understanding the making use of space of the direct, evaluation, control and consultation working talent More and completely analysis the management’s inner part audit of the frame structure of the mode and necessity in the modern business enterprise finance ,and its science and reasonable personnel equipment ,Discuss how enterprise overall exaltation inner part audit of quality and perfect audit system in the business , make inner part audit exertive function in risk management of the business enterprise ,expand the scope gradually inner part of audit, make the risk management as inner necessity part audit work finally.In chapter 4 , we elaborate the group outwards target, principle, process...etc. in the business enterprise carrying on of system, answer outward investment of inner part finance control’s point in detail .For protect of realization business enterprise property value, increase in value, for realization the maximize of business enterprise performance provide suggestion. In the meantime we also full understanding arrive investment conduct and actions a kind of he very Severity risk of finance activity, must he sound of direct and control mechani in the whole process of investment, and carry on overall of investigation and argument for the future investment of the item, valuate fully investment behior of possibility, and also must he a business enterprise audit section to direct in the meantime of solid hourIn chapter 5, we introduce the reason of formation money raising movable risk and put forward to correspond of solve measure. In the meantime, we should also discuses various mode of investment in enterprise in chapter, and the mode of basis of dissimilarity business enterprise choice investment, and put forward a viable suggestion for the investment in enterprise activity. Instruct business enterprise at aggressive collect an exterior funds of in the meantime establishment it inner part funds of replenishment mechani. The business enterprise basis himself actual circumstance, make a funds replenishment for a clear distinction of the scope of the part, norm the flow funds complement management of way, and scoop out the potential of the funds in a business enterprise inner part .Certainly, money raising activity and investment similar also exist it inevitable risk, so the activity of money raising also he inner part audit of overall control. Its purpose is to raise exaltation money quality and evade money raising risk. At the end of the chapter, we summary the accountancy in the activity in enterprise investment and money raising direct of importance, and pay attention of problem in usage accountancy directIn chapter 6, we emphasized three contents including a discussion budget ’ control, information control and human resource capital’s control .The budget control can be direct decision business enterprise growth and extend etc. the success or failure of the activity, being a kind of equal importance control before the event, and he no science and reasonable of budget impossible to he a business enterprise benefits of long-term stability growth. Certainly, the budget is just a kind of management means, and can’t control the future of development accurately ,In the finance management, The draw up of budget is a kind of expectation, but we can met kinds of circumstances in the actual management Will he certain of difference between actual circumstance and budget , according to the actual circumstance ,we should sometimes carry on necessity adjust in the budget performance, But budget adjust he to process on provision of procedure and authorization during the ages that the information can bring profit. The information control is very necessity, and is also an of the utmost urgency .But accountancy’s information is an important constitute part as information which is in the business enterprise inner part .So we must not only overall of control the various information, but also master to make use of the value in contain each information ,and provide valid control of assurance for the inner part of the business enterprise .In the group company, The main contents of information control is to assure subsidiary of luck the camp information can accurately deliver a group parent company in time, understand and control actual circumstance which to circulate ,in order to early detection problem and guard against risk. The business enterprise’s management of the modern is to make people who is in the center of management .The manpower capital is the capital that the business enterprise he potential value most, and it he strong support dint to develop business enterprise, so our discuss the problem including manpower capital of calculate, check with audit etc., and provide some valid of suggestion for manpower capital within work control in the actually business enterprise.The text is basined on the effective of clement of the modern company enterprise finance control, make used of knowledge from classroom several years work .Combine the research in classroom under the teacher’s instruction. We don’t use wide theories to discuss .The text aim at the establishment of the companies inner part controlled management system and provide instruction for it.
论文关键词： 吉林化纤；财务控制；内部控制；预算管理；