基于财务风险的YTH企业内部控制改进研究-工商管理专业论文.docxVIP

万方数据 万方数据 摘 要 本文通过内部控制制度缺失造成的财务风险案例分析，引出了基于财务风险管 理的企业内部控制制度上的改进研究，研究中阐述了国内外研究的现状，将财务风 险界定为筹资风险、投资风险、资金运营风险、全面预算和财务报告风险五个角度 的狭义财务风险概念，便于文章有针对性地进行分析。 随后指出文章的理论依据为委托代理理论、风险传导理论和控制理论，并引入 YTH 化工企业作为内部控制制度改进研究的案例，介绍了 YTH 企业内部控制制度 建设的概况，并从内部控制建立的目的、组织机构、领导小组、分类、控制方法和 内控评价等方面阐述了 YTH 企业内部控制制度构建的基本思路。 文章深入剖析了 YTH 企业资金管理活动、全面预算和财务报告的财务风险管 控情况以及其内部控制关键控制点矩阵设计，指出了 YTH 企业内部控制制度构建 中存在的主要问题和缺陷，并一一对应地指出了 YTH 企业基于财务风险管理下的 内部控制制度改进策略。 关键词：财务风险；内部控制；关键控制矩阵 I II Abstract In this paper, through case analysis of financial risks, leads to the Improvement of internal financial control system based on risk management aspects of the study describes the research status, and thus the scope of the financial risks were defined. In this article, the financial risk is defined as the financing risk, investment risk, capital operational risk, the overall budget risks and financial reporting risks. Defining the concept of financial risk targeted to facilitate articles analyzed. Then the author considers internal control of financial risk to principal-agent theory, risk transfer theory and control theory as the theoretical foundation. YTH chemical companies introduced as an internal control system improvement case. The case introduces the YTH internal control profiles, internal control purposes, organization, leadership team, classification, control methods and internal control evaluation, as well as the basic idea of the internal control system construction. Article depth analysis YTH enterprise capital management activities, the overall budget and financial reporting based on financial risk management perspective, as well as the Critical internal control matrix. Finally, from several major aspects of financial risk management the author further pointed out that the YTH Company’s internal control system main problems and defects. And put forward correspondence improvement strategies of YTH Company’s internal control system. Key words: Financial risk, Internal Controls, Critical Control Matrix III IV 目