烽火科技集团内部财务控制模式与实施对策研究

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1、华中科技大学硕士学位论文AbstractWiththespeedingupoftheChineseeconomy,underthemodernsocialmarketeconomy,thelargeenterprisegroupsbecomemoreandmoreimportantinnationaleconomy.Butwiththespeedingupoftheenterprisegroups,becausethedevelopmentoftheirmanagementisnotasfastastheirdevelopment,especially

2、theirweaknessinenterprisegroupinternalfinancialcontrol,theenterprisegroup’sfinancialriskbecomesbiggerandbiggerandevenisoutofcontrol.Itcausesthedecreaseoftheprofitforenterprisegroups.Evenworse,itwillbringlargelossforenterprisegroups.Therefore,itbecomesanimportantresearchsubjectfo

3、rlargeenterprisegroupsthatenterprisegroupsshouldadoptappropriateinternalfinancialcontrolmeasurestoavoidcorrespondingfinancialriskontheseissues.FromtheactualconditionsofFiberhomeTechnologyGroup,throughanalyzingtheexistingissuesandtheirreasonsofbigenterprisegroups,thispaperanalyse

4、stheexistingdefectsintheinternalfinancialcontrolofFiberhomeTechnologyGroup.Combiningthewriter’spracticalworkexperienceinFiberhomeTechnologyGroup,thispapersummarizesfourenterprisegroupsinternalfinancialcontrolmeasures.ThroughthefinancialpracticeintheFiberhomeTechnologyGroup,Fiber

5、homeTechnologyGroupcarriesontheenterprisegroupsinternalfinancialcontrolmeasurecenteringonthecomprehensivebudgetmanagement.Throughlayingdownshort-termandmediumandlong-termgoalforenterprisegroupsinternalfinancialcontrolstrategies,FiberhomeTechnologyGroupimplementsenterprisegroupsi

6、nternalfinancialcontrolstrategiesstepbysteptoestablishasetofinternalfinancialcontrolsystemsforthedevelopmentofFiberhomeTechnologyGroupandtoreduceexistingfinancialriskasmoreaspossibleandtoensureahealthydevelopmentofFiberhomeTechnologyGroup.KeyWords:enterprisegroup;internalfinanci

7、alcontrol;financialcontrolmodel;FiberhomeTechnologyGroupII华中科技大学硕士学位论文1绪论1.1财务控制的基本概念财务控制，就是指财务人员（部门）通过财务法规、财务制度、财务定额、财务计划目标等对资金运动（或日常财务活动、现金流转）进行指导、组织督促和约束，确保财务计划（目标）实现的管理活动[31]。财务控制主要包括资金控制、成本控制、销售收入控制、利润控制和财务收支控制几个方面。财务控制是财务管理的重要环节或基本职能，与财务预测、财务决策、财务分析与评价一起成为财务管理的系统或全部职能。财务控制

8、是财务管理循环中的关键环节，对企业生产经营过程发挥特有的作用，尤其是在当今竞争日趋激烈的社会主