发布时间：2014-09-27 来源：人大经济论坛

浙江巨化集团内部财务控制的分析 摘要：内部控制是企业经营活动得以顺利进行的基础，是公司治理的关键环节和经营管理的重要举措。近年来，许多企业经营困难，甚至倒闭、破产，究其原因，企业内部财务控制的缺失是企业经营不善的主要原因之一。由此可见，企业内部控制在企业经营过程中起到了不可忽视的作用。随着我国市场化的进一步加深，对于内控制理论的研究与实务指导的渴求也越来越迫切。因而，只有深入了解内部控制的内涵，深刻认识内部控制缺失的成因，才能加强企业的管理，提高企业的核心竞争力，主动把握企业经营的方向。本论文拟通过对浙江巨化集团内部控制缺失的事实深入研究，通过进行大量网上调查、走访实地相关企业等手段，针对内部控制存在的问题提出意见和建议，认为，企业必须从各个方面完善企业内部控制制度，加强企业管理、完善企业组织机构、建立企业内部审计制度、明确责任分工、提高员工职业道德、加强信息沟通。 关键词：内部财务；控制；分析；风险管理机制 Abstract：Internal control is the foundation of business activities smoothly, the key link of corporate governance and the important action of operation and management. In recent years, a number of business to manage difficultly even bankruptcies. The reason is that the business have a material weakness in internal control is one of the main reasons for that, the internal control in enterprise development has not ignore the role of market economy. With continuing development of market economy, people become more and more urgent in studying internal control theory and practice guidance. Therefore, only in-depth studies of the content of the internal control, and deeply understand the causes of the problem of the internal control, that the leaders can to strengthen enterprise management, enhance core competitiveness of the enterprise and grasp the direction of the enterprise management actively. This thesis tries to make a in-depth study about the material weakness in internal control of Zhejiang Juhua Group, through a lot of online surveys, visit field related enterprises, and according to the internal control problems bring forward comments and Suggestions, I consider, enterprise must build up their internal control system from each aspect, to strengthen enterprise management, perfect enterprise organization, establish the enterprise internal audit system, clear division of responsibility, improve the occupational of the employee, strengthen communication of information. Key Words：internal financial; control; analysis; the risk management mechanism 目 录 一、引言——内部控制的背景和意义3 （一）内部控制的背景3 （二）内部控制的意义3 二、企业内部控制的基本理论4 （一）企业内部控制的内涵5 （二）企业内部控制的重要性6 三、企业内部控制不佳的现象及原因分析——以浙江巨化集团内部控制为例6 （一）浙江巨化集团概述6 （二）浙江巨化集团内部控制存在的问题7 （三）浙江巨化集团内部控制缺失的成因分析8 四、完善企业内部控制制度的对策9 （一）建立、健全企业内部控制制度及其结构9 （二）完善自我评价和企业内部控制监管体系10 （三）充分发挥内部审计的作用10 （四）合理分配并明确界定责任，建立绩效考核制度11 （五）加强软件管理，建立良好的信息沟通系统11 （六）建立具有操作性的道德规范和行为准则12 五、结论12 致 谢13 参考文献14