摘 要
随着中国城市化进程的加快，水利工程建设出现了巨大的变革，对企业产生的不稳定因素逐渐增加，企业内部控制的最优配置成为目前水利工程建设所要重视的一个关键问题。随着目前对会计学科的不断深入，会计内部管理的理论也越来越多地被运用到了实践当中。企业要在水利市场中维持自身的竞争优势，就需要完善现有的内部控制体系，确保新的内部管理体系能够发挥作用，提高企业的整体实力，提高企业的竞争能力，应对各种不稳定的情况，确保公司的持续发展。吉林水利部建设总公司目前面临的重要问题是：在日益激烈的市场环境下，如何把握新的发展机会，迎接不稳定的挑战，拓展自己的经营范围。
吉林省水利建设工程总公司位于吉林地区，目前的业务范围较为全面，已建立起一种与其特点相适应的内部控制体系，并在过去几年的运营中起到了很大的促进作用，然而，随着我国水利水电建设总公司的发展，我国水利水电建设总公司的内控体系已经不能适应企业的发展需要，所以，对吉林省水利水电工程总公司进行了系统的改进，使其能够更好地适应企业的发展。
关键词：财务内部控制 财务管理 水利水电工程局
Abstract
With the acceleration of China's urbanization process, great changes have taken place in the construction of water conservancy projects, and the unstable factors for enterprises have gradually increased. The optimal allocation of internal control of enterprises has become a key issue to be paid attention to in the construction of water conservancy projects. With the deepening of the accounting discipline, the theory of accounting internal management has been applied to practice more and more. If an enterprise wants to maintain its competitive advantage in the water conservancy market, it needs to improve the existing internal control system, ensure that the new internal management system can play a role, improve the overall strength of the enterprise, improve the competitiveness of the enterprise, cope with various unstable situations, and ensure the sustainable development of the company. Jilin Water Resources Ministry Construction Corporation is currently facing an important problem: how to grasp new development opportunities, meet unstable challenges and expand its business scope under the increasingly fierce market environment.
Jilin Provincial Water Conservancy Construction Engineering Corporation is located in Jilin Province. Its current business scope is relatively comprehensive. It has established an internal control system that is compatible with its characteristics, and has played a great role in promoting its operation in the past few years. However, with the development of China's Water Conservancy and Hydropower Construction Corporation, the internal control system of China's Water Conservancy and Hydropower Construction Corporation can no longer meet the needs of enterprise development. Therefore, Jilin Provincial Water Resources and Hydropower Engineering Corporation has been systematically improved to better adapt to the development of the enterprise.
Key words: Internal financial control financial management Water Resources and Hydropower Engineering Bureau
目 录
摘 要 I
Abstract II
1 前言 1
1.1 研究的背景和意义 1
1.2 国内外研究文献综述 1
1.3 本文研究的方法 2
2 公司财务内部控制现状 2
2.1 财务内部控制环境 2
2.1.1 组织架构 2
2.1.2 企业文化 3
2.2 财务风险评估 4
2.2.1 风险评估 4
2.2.2 风险应对 4
2.3财务控制活动 4
2.3.1 财务预算 4
2.3.2 会计核算 5
2.4监督管理 5
2.4.1 外部监督 5
2.4.2 内部监督 5
3 公司财务内部控制存在的问题 6
3.1财务控制环境较为薄弱 6
3.2 财务风险评估能力差 6
3.3 财务控制活动效果难以达标 7
3.4缺少财务信息的及时处理与顺畅沟通 8
3.5财务风险防范效果差 9
4 公司财务内部控制优化对策 9
4.1 优化财务内部控制环境 9
4.1.1强化财务控制理念 10
4.1.2促进企业文化发展创新 10
4.1.3优化人力资源管理 11
4.2 健全财务风险评估机制 11
4.2.1提高员工风险意识 11
4.2.2 完善风险评估机制 12
4.3提高信息沟通水平 12
4.3.1加快信息化建设 12
4.3.2丰富沟通渠道 12
5 结论 13
参考文献 14
致 谢 15
随着中国城市化进程的加快，水利工程建设出现了巨大的变革，对企业产生的不稳定因素逐渐增加，企业内部控制的最优配置成为目前水利工程建设所要重视的一个关键问题。随着目前对会计学科的不断深入，会计内部管理的理论也越来越多地被运用到了实践当中。企业要在水利市场中维持自身的竞争优势，就需要完善现有的内部控制体系，确保新的内部管理体系能够发挥作用，提高企业的整体实力，提高企业的竞争能力，应对各种不稳定的情况，确保公司的持续发展。吉林水利部建设总公司目前面临的重要问题是：在日益激烈的市场环境下，如何把握新的发展机会，迎接不稳定的挑战，拓展自己的经营范围。
吉林省水利建设工程总公司位于吉林地区，目前的业务范围较为全面，已建立起一种与其特点相适应的内部控制体系，并在过去几年的运营中起到了很大的促进作用，然而，随着我国水利水电建设总公司的发展，我国水利水电建设总公司的内控体系已经不能适应企业的发展需要，所以，对吉林省水利水电工程总公司进行了系统的改进，使其能够更好地适应企业的发展。
关键词：财务内部控制 财务管理 水利水电工程局
Abstract
With the acceleration of China's urbanization process, great changes have taken place in the construction of water conservancy projects, and the unstable factors for enterprises have gradually increased. The optimal allocation of internal control of enterprises has become a key issue to be paid attention to in the construction of water conservancy projects. With the deepening of the accounting discipline, the theory of accounting internal management has been applied to practice more and more. If an enterprise wants to maintain its competitive advantage in the water conservancy market, it needs to improve the existing internal control system, ensure that the new internal management system can play a role, improve the overall strength of the enterprise, improve the competitiveness of the enterprise, cope with various unstable situations, and ensure the sustainable development of the company. Jilin Water Resources Ministry Construction Corporation is currently facing an important problem: how to grasp new development opportunities, meet unstable challenges and expand its business scope under the increasingly fierce market environment.
Jilin Provincial Water Conservancy Construction Engineering Corporation is located in Jilin Province. Its current business scope is relatively comprehensive. It has established an internal control system that is compatible with its characteristics, and has played a great role in promoting its operation in the past few years. However, with the development of China's Water Conservancy and Hydropower Construction Corporation, the internal control system of China's Water Conservancy and Hydropower Construction Corporation can no longer meet the needs of enterprise development. Therefore, Jilin Provincial Water Resources and Hydropower Engineering Corporation has been systematically improved to better adapt to the development of the enterprise.
Key words: Internal financial control financial management Water Resources and Hydropower Engineering Bureau
目 录
摘 要 I
Abstract II
1 前言 1
1.1 研究的背景和意义 1
1.2 国内外研究文献综述 1
1.3 本文研究的方法 2
2 公司财务内部控制现状 2
2.1 财务内部控制环境 2
2.1.1 组织架构 2
2.1.2 企业文化 3
2.2 财务风险评估 4
2.2.1 风险评估 4
2.2.2 风险应对 4
2.3财务控制活动 4
2.3.1 财务预算 4
2.3.2 会计核算 5
2.4监督管理 5
2.4.1 外部监督 5
2.4.2 内部监督 5
3 公司财务内部控制存在的问题 6
3.1财务控制环境较为薄弱 6
3.2 财务风险评估能力差 6
3.3 财务控制活动效果难以达标 7
3.4缺少财务信息的及时处理与顺畅沟通 8
3.5财务风险防范效果差 9
4 公司财务内部控制优化对策 9
4.1 优化财务内部控制环境 9
4.1.1强化财务控制理念 10
4.1.2促进企业文化发展创新 10
4.1.3优化人力资源管理 11
4.2 健全财务风险评估机制 11
4.2.1提高员工风险意识 11
4.2.2 完善风险评估机制 12
4.3提高信息沟通水平 12
4.3.1加快信息化建设 12
4.3.2丰富沟通渠道 12
5 结论 13
参考文献 14
致 谢 15
