文档介绍：摘要
内部财务控制是指利用控制论的基本原理和方法,对财务活动进行科学的规范、约束、评价等一系列方法、技术、程序及理念的总称,以期达到财务活动预定目标的活动。它主要包括控制环境、风险评估、控制活动、信息和沟通、监督等几个方面的内容。
企业内部财务控制在企业的运营中占据很重要的部分,控制好了企业内部财务能够大大改善企业的生产经营效率,提高利润收益,因此,如何建立完善而适合自身企业的内部财务控制体系成为了各个企业公司要解决的重要问题。虽然目前我国大部分的企业公司都对内部财务控制问题进行了加强和改进,但仍然存在许多尚未发现或未完全解决的财务控制问题,这些问题的存在也就直接影响了企业公司的运营,公司收益也没有得到预期追求的目标。
本文首先对内部财务控制的相关理论知识做了介绍,然后介绍了比例包装有限公司目前内部财务控制现状,并且提出了公司目前内部财务控制中存在的问题,最后对这些问题进行了相应的分析,提出了相应的改进对策。
关键词:内部控制,财务控制,对策
Abstract
Internal financial control is a floorboard to a set of methods and techniques, procedures and philosophy to Norms, constraints and evaluation the Financial activities. It’s Mainly includes Several aspects of content in Control environment, risk assessment, control activities, information munication, the surveillance.
Internal financial control in enterprise operation occupies very important part, A Good control of the enterprise internal financial can greatly improve the production and operation of enterprises efficiency, improve profits. So, how to build perfect and suitable enterprise's internal financial control system became each pany to resolve important issues. Although at present our country most of the enterprise of internal financial control problem in the strengthening and improving, but there are still many have not yet found or pletely solve financial control problem, These problems will directly affect the enterprise pany's operations, pany earnings do not have anticipated the pursuit of the goal.
This article introduces the theory of internal control in the first, and then I introduce the internal control in BiLi Packaging CO., LTD. And also I proposed the internal control problems in BiLi Packaging CO., LTD, and these problems through the line of the corresponding analysis, proposed measures for improvement.
Key words: Internal Control; Financial Control; countermeasures
目录
一、引言 1
二、公司内部财务控制的原理及含义 1
(一)COSO内部控制框架介绍 1
(二)公司内部财务控制的概念 2
(三)公司内部财务控制的意义 3
三、浙江比例包装有限公司简介及公司内部财务控制的现状 3
(一)浙江比例包装股份有限公司简介 3
(二)公司内