摘要
随着市场环境日益复杂，企业因财务控制失效而蒙受损失的情况越来越多，企业所有者们逐渐开始认识到企业健康有序发展需要加强财务控制。企业管理最主要是企业的财务管理，而财务控制又是财务管理的核心，是企业经营和治理的关键环节。财务控制体系是否完善、有效是决定一个企业总体管理水平高低的重要因素，它直接影响企业的运作效率和经济效益，关系到企业的长远发展。现今社会，随着信息技术的应用越来越广泛，简单的财务控制系统已经不能适应复杂多变的信息化环境，可能会给企业带来财务风险甚至破产，因此企业发展需要不断优化财务控制体系，调整财务控制重点，运用先进的财务控制方式和控制手段，提高财务控制水平，才能提升企业集团整体核心竞争力，因此完善财务控制体系势在必行。
论文采用典型的“现状一问题一对策”结构，以财务控制要素为主线，以分析M公司财务控制关键环节为重点，找出M公司财务控制过程中各环节可能存在的问题以及对公司生产经营所带来的不利影响。通过对M公司财务控制存在问题的分析，找出M公司财务控制产生问题的根源。在此基础上，试图从营造财务控制环境、规范财务运作过程、重视财务审计监督、建立激励约束机制、加强信息沟通等方面着手，找出完善M公司财务控制体系的可行性方案。
通过对M公司财务控制体系的设计与优化，规范财务行为，有利于M公司形成化解财务控制风险的具体对策，防范各种财务风险和漏洞，提高公司的财务管理能力，最终达到提高M公司自身竞争力的目的。
文章的问题剖析主要从财务控制环境和财务控制过程两方面展幵，重点从公司的治理结构不完善、财务审计监督不到位等方面分析M公司财务控制出现问题的原因。文章在重构与完善公司财务控制体系时，对公司的财务控制目标做出了具体的要求；在具体的体系构建时，对其流程的内容和方法进行了完善，对财务控制的指标体系进行了重新构建，使M公司的财务控制目标更为明了、体系更加合理、有效性评估更为简便。
关键词：财务控制；控制体系；风险
Abstract
The healthy and orderly development of economy calls for enterprises tostrengthen their financial control. With the increasingly complex marketenvironment, the enterprises suffer from more and more loss because of financialcontrol failure and more business owner gradually began to realize the importance offinancial control. Financial management is the core of enterprise management andfinancial control is an important part of financial management, it is the key link ofcorporate governance and management. So whether the financial control system isperfect and effective or not is an important factor in determining the overallmanagement level of an enterprise level,it directly affects the operation efficiencyand the economic benefits of the enterprises, it also related to the long-termdevelopment of enterprises. Nowadays,with the development of informationtechnology application being used more and more widely, the simple financialcontrol system already can not adapt to the complex and changeable informationenvironment, may bring to the enterprise financial risk or even bankruptcy.
Therefore the enterprise needs to continue to optimize the financial control system,adjusts tiie focus of financial control, uses advanced financial control mode andmethod, improves the financial control level in order to enhance the overall and corecompetence of Corporation with many ways above. So it is necessary to improve andperfect the financial control system.
The paper uses the typical “status, question and measures” sfructure witii thefinancial control elements being the main line. It take the analysis of the key link offinancial control of M company as the main part, finding out the possible problemsexsiting in each process of M company's financial control and the negative impactcaused by the production and operation of the company. Based on the analysis of Mcompany's financial control questions,the paper found out M company's root causesof financial control problems. On ttiis basis,the paper will find out the feasiblescheme to improve and perfect the financial control system of M company by theways as follows: attempting to build the financial control environment, regulatingthe financial operation process, paying attention to financial audit supervision,establishing incentive and restraint mechanism, strengthening the informationcommunication and so on. Through the design and optimization of M company'sfinancial control system and standardization of tiie financial behavior, the paper willhelp M company to form tiie specific measures to resolve the financial control risk,guarding against all kinds of financial risks and vulnerabilities to improve thecompany's financial management capabilities in order to ultimately gain the purposeof improving the competitiveness of M company.
The paper analyzed the causes of the problem of financial control of Mcompany with problems an^ysis mainly from tiie financial control environment andfinancial control process two aspects and with emphasized analysis on that thecorporate governance structure is perfect, the financial audit supervision is not inplace and other aspects. The article, in the reconstruction and perfection of financialcontrol system, makes specific requirements for the financial control goal of thecompany; in the construction of the specific system, improves and perfects contentsand methods of the process,and recontructs the index system of financial control.
So the paper makes the financial control goal of M company more clear, systemmore reasonable and effective evaluation more convenient.
Keywords: financial control; control system; risk
目录
第一章 绪论
第一节研究背景与意义
一 研究背景
二研究意义
第二节研究内容及框架
第三节财务控帝赌论
一财务控制的主体和客体
二财务控制的目标
三财务控制的内容
四财务控制程序
五财务控制的假设
第二章M公司财务控制问题分析
第一节M公司基本情况
第二节M公司财务控制现状
一 财务环境控制
二 财务过程控制
第三节M公司财务控铜{存在的问题
-治理结构形式化
二资金管理不合理
三产品成本不可控
四财务预算偏差大
五风险控制能力薄弱
六财务高管变动快
第四节M公司财务控制存在问题的原因分析
一财务控制环境存在局限性
二激励机制不到位
三财务监督机制不健全
第三章M公司财务控制体系的重构与完善
第一节营造财务控制环境
一完善治理结构
二整姓业文化
三优化人力面
第二节规范财务运作过程
一合理分配职务权
二改进资金管理制度
三加规务财控制
第三节重视财务审计监督
一财务报表审计
二业务经营审计
三风险审计
第四节建立激励约束机制
一遵循的原则
二 绩效考评
三薪酬激励
第五节加强财务信息沟通控制
一收集、加工信息
二传递、沟通信息
三加强信验术运用
四 建立反舞弊机制
五保护投诉和举报人
第四章结论
参考文献
致谢
