某公司财务控制论文.docVIP

摘 要 随着企业改革的不断深入，现代企业制度的逐步建立，为了应对日益激烈的市场竞争，形成了很多以资本关系为纽带的企业集团。财务控制是财务人员按照相关的财务法规、财务制度，在一定的组织架构内，通过恰当的授权，对企业的经营活动，从财务的角度进行监督、约束和指导，它包括组织结构的设置、人员的安排、系统的管理，涉及到资产保护、保证账目和财务报告真实性和完整性的有关方法、程序和组织规划。财务控制的目的就是要防范风险，规范经营，保障企业整个体系安全稳健运行。 通过论述,本文认为良好的财务控制体系既是公司现代化管理的需要，也是加强公司财务管理、控制不良行为的需要。本文对山河药业公司的成本和往来账款进行了设计，提出了建设财务控制的思路与方法，为规范山河药业公司财务控制提供了科学思路对其他企业也有一定的借鉴作用。 Abstract Along with the enterprise reform, the gradual establishment of modern enterprise system, in order to deal with increasingly fierce competition in the market, formed a lot of capital relationship as the link enterprise groups. Financial control is the financial personnel in accordance with relevant financial regulations, financial system, in certain organization, within the framework of the authorization, through appropriate enterprises business activities, from a financial perspective of supervision and restraint and guidance, and it includes organizational structure Settings, personnel arrangement, system management, involving asset protection and ensure the authenticity and accounts and financial report about the integrity of the methods, procedures and organizational planning. The purpose of the financial control is to risk prevention, regulating the business enterprise the whole system, ensure safe and steady operation. This paper argues that good financial control system is both the need of the modern management, but also to strengthen corporate financial management, control bad behavior needs. In this paper the cost of pharmaceutical company sunvo company design and correspondence receivable, put forward the construction of the financial control idea and method, in order to regulate the financial control rivers pharmaceutical company provides the scientific thought of other enterprises also have certain reference. Keywords Cost control financial control management of current account 目 录 摘要 I Abstract II 第1章 绪论 1 1.1 研究背景及意义 1 1.1.1 1 1.1.2研究意义 2 1.2 国内外研究现状 3 1.2.1 3 1.2.2国内研究现状 4 第2章 企业财务控制