I 中文摘要 随着社会经济的飞速发展，我国国有企业在国家政策的大力扶持下蓬勃发展， 并在目前的市场经济中占有不可取代的重要地位。水电行业是国家基础建设的支 柱性产业，水电企业的发展对国家经济有重要影响。目前的水电国有企业管理制 度僵化，管理效率较之民营企业相对低下。而在企业的管理中，财务内部控制是 企业最为重要的部分之一，也是企业持续稳定发展的重要保证。因此，提高水电 国有企业的财务控制效率对企业管理水平的提高显得尤为重要。 本文以 H 工程局的财务控制为研究对象，通过分析其目前的财务控制现状， 找出 H 工程局财务内部控制过程的漏洞。根据财务控制相关理论及借鉴国内外企 业财务控制的成功经验，针对 H 工程局实际情况，提出优化控制环境和内控活动 的对策，希望改善其财务管理中的不良状况，强化其财务内部控制，提高其管理 水平。 关键词：财务控制；内部控制；财务管理黑龙江大学硕士学位论文 II Abstract With the rapid development of social economy, the state-owned enterprises in our country develop vigorously under the support of national policies, and occupy an irreplaceable important position in the current market economy. Hydropower industry is the pillar industry of national infrastructure construction. The development of hydropower enterprises has an important impact on national economy. At present, the management system of state-owned hydropower enterprises is rigid, and the management efficiency is relatively low compared with private enterprises. In the enterprise management, financial internal control is one of the most important parts of the enterprise, and also an important guarantee for the sustainable and stable development of the enterprise. Therefore, it is very important to improve the financial control efficiency of state-owned hydropower enterprises for the improvement of enterprise management level. This paper takes the financial control of H Engineering Bureau as the research object, and finds out the loopholes in the financial internal control process of H Engineering Bureau by analyzing its current financial control status. According to the theory of financial control and the successful experience of domestic and foreign enterprises' financial control, this paper puts forward the countermeasures to optimize the control environment and internal control activities according to the actual situation of H Engineering Bureau, hoping to improve the bad situation of its financial management, strengthen its financial internal control and improve its management level. Keywords: Financial Control; Internal Control; Financial Management目录 III 目录 中文摘要...........................................................................................................................I Abstract.............................................................................................................................II 绪论.................................................................................................................................. 1 一、研究的背景...................................................................................................... 1 二、研究目的和意义.............................................................................................. 3 （一）研究目的............................................................................................... 3 （二）研究意义............................................................................................... 3 三、国内外研究综述.............................................................................................. 3 （一）国外研究现状....................................................................................... 3 （二）国内研究现状....................................................................................... 6 （三）国内外研究现状评述........................................................................... 6 四、研究内容和方法.............................................................................................. 7 （一）研究内容............................................................................................... 7 （二）研究方法..............................................................................................11 第一章 相关概念及理论基础...................................................................................... 12 第一节 相关概念................................................................................................... 12 一、内部控制的概念...................................................................................... 12 二、财务控制的概念及特征.......................................................................... 14 第二节 理论基础................................................................................................... 16 一、系统理论.................................................................................................. 16 二、控制理论.................................................................................................. 17 三、委托代理理论.......................................................................................... 17 本章小结................................................................................................................. 18 第二章 H 水利水电工程局财务内部控制现状分析................................................... 19 第一节 H 水利水电工程局概况........................................................................... 19 一、H 水利水电工程局简介.......................................................................... 19黑龙江大学硕士学位论文 IV 二、H 水利水电工程局发展历程.................................................................. 19 三、H 水利水电工程局组织机构.................................................................. 20 第二节 H 水利水电工程局财务内部控制现状................................................... 21 一、财务组织结构控制现状.......................................................................... 21 二、预算管理现状.......................................................................................... 21 三、内部审计控制现状.................................................................................. 22 四、资金管理控制现状.................................................................................. 23 五、财务信息化水平控制现状...................................................................... 23 第三节 H 水利水电工程局财务内部控制存在的问题....................................... 23 一、财务人员的专业水平参差不齐.............................................................. 24 二、预算体系与执行不到位.......................................................................... 24 三、内部审计质量不高.................................................................................. 25 四、资金管控不严.......................................................................................... 25 五、企业信息沟通不畅导致工作效率不高.................................................. 26 第四节 H 水利水电工程局财务内部控制问题成因分析................................... 23 一、财务专业人员委派制度不健全.............................................................. 24 二、预算控制流于形式.................................................................................. 24 三、内部审计的监督作用弱化...................................................................... 25 四、资金管理制度不规范.............................................................................. 25 五、企业对财务信息系统重视程度不够...................................................... 24 本章小结................................................................................................................. 28 第三章 国内外公司财务内部控制经验及启示.......................................................... 29 第一节 国内外公司财务内部控制经验............................................................... 29 一、国外公司财务内部控制经验.................................................................. 29 二、国内公司财务内部控制经验.................................................................. 32 第二节 国内外公司财务内部控制启示............................................................... 34 一、建立合理的企业治理结构能提高财务控制效率.................................. 34目录 V 二、实行全面预算管理制度.......................................................................... 35 三、创建科学的财务管理信息系统.............................................................. 35 本章小结................................................................................................................. 36 第四章 H 水利水电工程局财务内部控制问题的对策............................................... 37 第一节 内部控制环境优化对策........................................................................... 37 一、制定财务主管委派管理制度.................................................................. 37 二、建立财务信息化系统.............................................................................. 37 第二节 财务内控活动优化对策........................................................................... 38 一、建立工程局全面预算体系...................................................................... 38 二、提高工程局内部审计质量...................................................................... 40 三、完善资金管理制度及强化财务控制...................................................... 41 本章小结................................................................................................................. 44 结论................................................................................................................................ 45