黑龙江大学硕士学位论文
Abstract
With the proposal of the Ministry of agriculture and rural areas to accelerate the
improvement of the quality and competitiveness of agricultural development, the
internal and external environment faced by company B as an agricultural enterprise has
also undergone significant changes. The operating risks faced by company B are
increasing, and the internal control of financial accounting is the measure to prevent
risks. If enterprises want to seize the opportunity, they need to constantly improve the
internal control management of financial accounting. Through the research and
research of enterprises We can see that there are still many problems in internal control
of the financial accounts of companies. For example, companies have internal control
systems of imperfect financial accounts, companies generally lack staff for internal
control of financial accounting, Lack of effective communication between several
Departments of Companies, poor awareness of internal control of financial accounting
between company management, Etc. In view of these phenomena in companies, this
document considers that companies should create a more perfect internal control
system before financial accounting in order to protect the capital security of companies,
to reduce the operating costs of companies, Ensure the harmonious progress of the
financial work of the undertaking and the objective of operation and administration.
study the Five factors of Company B. To summary, the questions of internal control of
company B's financial statements; addressing these issues; This document sets out the
relevant countermeasures. This TEM document has an important theoretical guiding
significance for establishing an internal financial accounting control system in
accordance with the real situation of company B.
Keywords: Financial accounting; Internal control; Risk assessment
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目录
目录
中文摘要 ...........................................................................................................................I
Abstract.............................................................................................................................II
绪论 .................................................................................................................................. 1
一、研究背景 ........................................................................................................... 1
二、研究目的和意义 ............................................................................................... 1
（一）研究的目的 ............................................................................................ 1
（二）研究的意义 ............................................................................................ 1
三、国内外研究现状 ............................................................................................... 2
（一）国外研究现状 ........................................................................................ 2
（二）国内研究现状 ........................................................................................ 3
（三）国内外研究评述 .................................................................................... 5
四、主要研究内容和方法 ....................................................................................... 5
（一）主要研究内容 ........................................................................................ 5
（二）主要研究方法 ........................................................................................ 6
第一章 内部控制的概念与理论 .................................................................................... 7
第一节内部控制 ..................................................................................................... 7
一、内部控制概念 ............................................................................................ 7
二、内部控制的五要素 .................................................................................... 7
第二节财务会计内部控制理论 ............................................................................. 8
一、财务会计内部控制概念 ............................................................................ 8
二、财务会计内部控制基本原则 .................................................................... 8
三、委托代理理论 ............................................................................................ 9
四、契约理论 .................................................................................................... 9
本章小结 ................................................................................................................... 9
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黑龙江大学硕士学位论文
第二章 B公司财务状况与内部控制现状分析........................................................... 10
第一节 B公司基本情况概述................................................................................ 10
第二节 B公司财务状况分析.................................................................................11
一、B公司盈利能力分析................................................................................11
二、B公司偿债能力分析............................................................................... 13
三、B公司运营能力分析............................................................................... 18
第三节 B公司财务会计内部控制现状分析........................................................ 18
一、B公司内部环境....................................................................................... 18
二、财务会计内部控制活动 ......................................................................... 21
三、信息与沟通现状 ...................................................................................... 23
四、风险评估 .................................................................................................. 24
五、内部监督 .................................................................................................. 25
本章小结 ................................................................................................................. 26
第三章 B公司财务会计内部控制存在的问题及成因分析....................................... 27
第一节 B公司财务会计内部控制存在的问题.................................................... 27
一、内部环境存在的问题 .............................................................................. 27
二、财务会计内部控制风险评估存在的问题 .............................................. 28
三、财务会计内部控制活动存在的问题 ...................................................... 28
四、财务会计内部控制信息化发展中存在的问题 ...................................... 32
五、财务会计内部控制监督的缺乏 .............................................................. 33
第二节 B公司财务会计内部控制存在问题的原因分析.................................... 34
一、公司财务会计内部控制制度不健全 ...................................................... 34
二、财务会计内部控制人员专业性水平较低 .............................................. 34
三、财务会计内部控制的风险意识薄弱 ...................................................... 35
四、缺乏财务会计内部控制监督机制 .......................................................... 35
本章小结 ................................................................................................................. 35
第四章完善 B公司财务会计内部控制的对策建议................................................... 36
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