摘 要
在现代企业管理中，营运资金管理是企业日常运营的核心部分，而内部控制体系则是确保企业资金安全、提高资金使用效率的重要保障。本文对营运资金管理的概念、特点以及内部控制体系的理论框架进行了详细阐述。通过对营运资金管理与内部控制的关系进行分析，为后续章节的研究奠定了理论基础。第三章对企业营运资金管理的现状进行了全面分析，包括现金管理、应收账款管理和存货管理的现状。同时，从内部控制体系的建立和执行情况两个方面，对内部控制体系的现状进行了深入探讨，并识别了存在的问题及其成因。第四章是本文的核心，提出了营运资金管理内部控制体系的构建原则和步骤，包括风险评估与控制需求分析、内部控制政策与程序的制定等。针对现金管理、应收账款管理和存货管理，分别提出了具体的内部控制体系构建内容，并结合国内外企业的案例进行了比较分析，探讨了案例中的成功因素与失败教训。第五章探讨了营运资金管理内部控制体系的优化措施，包括优化措施的理论依据、实施策略和实施要点。本文提出了内部控制流程优化、内部控制信息系统优化等优化措施，并强调了强化内部审计职能、提升员工内部控制意识的重要性。此外，还对优化措施的实施效果评估方法和指标进行了探讨。最后，本文在结论部分总结了研究的主要发现，并对如何构建和优化营运资金管理内部控制体系提出了建议。同时，也指出了研究的局限性，并对未来的研究方向提出了展望。
关键词：营运资金管理；内部控制体系；风险管理；流程优化
Abstract
In modern enterprise management, working capital management is the core part of the daily operation of the enterprise, and the internal control system is an important guarantee to ensure the security of the enterprise capital and improve the efficiency of the use of funds. In this paper, the concept and characteristics of working capital management and the theoretical fr amework of internal control system are elaborated. Through the analysis of the relationship between working capital management and internal control, it lays a theoretical foundation for the research of the following chapters. The third chapter makes a comprehensive analysis of the current situation of enterprise working capital management, including cash management, accounts receivable management and inventory management. At the same time, from two aspects of the establishment and implementation of the internal control system, the present situation of the internal control system is deeply discussed, and the existing problems and their causes are identified. The fourth chapter is the core of this paper, which puts forward the principles and steps of the construction of the internal control system of working capital management, including risk assessment and control demand analysis, and the formulation of internal control policies and procedures. For cash management, accounts receivable management and inventory management, the specific contents of internal control system construction are proposed, and combined with domestic and foreign enterprise cases are compared and analyzed, and the successful factors and failure lessons in the cases are discussed. Chapter five discusses the optimization measures of working capital management internal control system, including the theoretical basis of optimization measures, implementation strategies and implementation points. This paper puts forward optimization measures such as internal control process optimization and internal control information system optimization, and emphasizes the importance of strengthening internal audit function and enhancing employees' internal control consciousness. In addition, the evaluation method and index of the implementation effect of the optimization measures are also discussed. Finally, in the conclusion part, this paper summarizes the main findings of the research, and puts forward suggestions on how to construct and optimize the internal control system of working capital management. At the same time, the limitations of the research are pointed out, and the future research direction is proposed.
Key words: working capital management; Internal control system; Risk management; Process optimization
目 录
一、绪论 4
1.1 研究背景及意义 4
1.2 国内外研究现状 4
1.3 研究目的 4
二、营运资金管理与内部控制理论基础 5
2.1 营运资金管理的概念 5
2.2 营运资金管理的特点 5
2.3 内部控制体系理论框架 5
2.4 营运资金管理与内部控制的关系 6
三、营运资金管理内部控制现状分析 6
3.1 营运资金管理现状 6
3.1.1 现金管理现状 6
3.1.2 应收账款管理现状 7
3.1.3 存货管理现状 7
3.2 内部控制体系现状 7
3.2.1 内部控制体系的建立情况 7
3.2.2 内部控制体系的执行情况 8
四、营运资金管理内部控制体系构建 8
4.1 内部控制体系构建原则 8
4.1.1 风险导向原则 8
4.1.2 系统性原则 8
4.2 内部控制体系构建步骤 9
4.2.1 风险评估与控制需求分析 9
4.2.2 内部控制政策与程序的制定 9
4.3 内部控制体系构建内容 10
4.3.1 现金管理内部控制 10
4.3.2 应收账款管理内部控制 10
4.3.3 存货管理内部控制 11
4.4 内部控制体系构建案例分析 11
4.4.1 国内外企业案例比较 11
4.4.2 案例成功因素与失败教训 11
五、营运资金管理内部控制体系优化措施 12
5.1 优化措施的理论依据 12
5.1.1 持续改进理论 12
5.1.2 风险管理理论 12
5.2 优化措施的实施策略 13
5.2.1 内部控制流程优化 13
5.2.2 内部控制信息系统优化 13
5.3 优化措施的实施要点 13
5.3.1 强化内部审计职能 13
5.3.2 提升员工内部控制意识 14
5.4 优化措施的实施效果评估 14
5.4.1 效果评估的方法与指标 14
5.4.2 效果评估的案例分析 14
六、结论 15
参考文献 15
