毕业论文模式1

摘要

奥克斯利法案》》。至此，内部控制制度经过长达半个世纪的发展，终

于成为正式的管理制度并具有准法律的效力。Philipp

Jostarndt；Zacharias Sautner 2008年在《Journal of Banking & Finance》里也提出了一些关于财务管理与财务控制的问题。 三、本课题研究内容

文章分为五个部分，第一部介绍了财务控制的概念、意义和原则，第二部分对企业集团的财务控制现状进行了介绍，第三部分剖析了财务控制问题形成的原因分析，第四部分提出了相关解决财务控制问题的对策，第五部分用案例分析财务控制的作用。

或:直接把大纲列示于此。 四、本课题研究方案

工作方案分为五个步骤：第一是案例资料的收集；第二是参考文献的收集和确定，以及文献综述的写作；第三是着手进行初稿的写作；第四是对二稿的修改；第五是对定稿的校对审查。 五、研究目标、主要特色及工作进度

目标：分析我国企业集团的财务控制问题并提出相应的对策 主要特色：我国企业集团已经进入迅速发展阶段，但在财务管理方面存在着财务控制薄弱的问题，通过对财务控制问题的分析并提出相应的对策，有助于企业集团健康快速的发展。 基本时间安排如下：

2009年12月-2010年2月 资料收集和阅读 2010年3月-2010年4月 查阅文献并初步定稿 2010年5月 修改并定稿 六、参考文献

[1] 佟环.企业集团财务控制问题探讨【D】东北财经大学 财务管理 2006年

[2] 李文、毛立新、崔谏.集团财务控制问题浅谈【J】 商业经济 2008年第5期

[3] 帅文江.企业集团的财务控制【J】 经理与管理 2008年第9期

[4] 许凡荣.浅谈企业的财务控制问题【J】 管理与财富BCM 2008年12月

5

摘要

[5] 赵建坡.试论企业集团财务控制与监督【J】 北方经贸 2006年第2期

[6] 王月欣.现代企业集团财务控制研究【M】 北京:经济科学出版社 2004年

[7] 石红艳.民营企业集团财务内部控制体系的思考【J】 跨世纪 2008年12月第16卷第12期

[8] 贾明月.改进民营企业财务管理【J】 财经视线 2004年第32期

[9] 王家文；陈平生.论我国企业集团的财务控制【J】集团经济研究 2007年21期

[10] 戚颖. 民营企业集团财务控制研究【D】东南大学 企业管理 2005年

[11] 魏相勇. 企业集团的财务控制研究【D】山东大学 工商管理2005年

[12] 马巧凤. 中外集团公司治理结构中内部审计监控机制的比较【J】商场现代化 2006年72期

[13]Chaur-Shiuh Young；Liu-Ching Tsai；Hui-Wen Hsu The effect of controlling shareholders' excess board seats control on financial restatements: evidence from Taiwan 《Review of Quantitative Finance and Accounting》, 2008 3 [14] Philipp Jostarndt；Zacharias Sautner Financial distress, corporate control, and management turnover 《Journal of Banking & Finance》, 2008 10

6

摘要

下页开始是正文部分：

摘 要

财务控制更是企业集团发展与生存的关键，是企业管理的核心，并关联着整个集团的生死存亡。如何加强企业集团的财务控制，以此来提升集团整体的管理水平与确保集团目标的顺利实现，是当前企业集团管理的首要工作。就我国目前现代企业集团财务控制的现状来看,存在着很多隐性问题。由于监控不力,资金管理存在漏洞,现金坐支现象严重。为了规范会计行为,保证会计资料真实完整,必须加强财务控制制度，这是保证会计有序运行的必要手段,也是确保会计信息真实完整的根本保证。本文对建立企业集团财务控制的意义、原则进行了详细的阐述，对现阶段我国企业集团财务控制中存在的问题进行了深入的剖析，并针对存在的问题，提出了规范企业集团财务控制的对策。

关键词 企业集团 财务管理 财务控制

Abstract

financial control is the development of enterprise groups and the key to survival is the core of enterprise management, and related the whole business of life and death.How to strengthen internal financial control, in order to improve the management level of their overall business objectives to ensure the smooth implementation, the current internal management of priority.For our present modern enterprise accounting of the current situation of internal control, there are many hidden problems.As the control ineffective, there are loopholes in fund management, cash and spend serious.In order to standardize accounting practices to ensure a true and complete accounting information, the need to strengthen internal financial control system, it is necessary to ensure the orderly operation of the accounting methods, accounting information is true and complete to ensure that the basic guarantee.In this paper, to establish the significance of enterprise financial internal control, in principle, a detailed exposition on Chinese Enterprises in the financial internal control problems had in-depth analysis, and the existing problems, put forward in enterprise financial internal control measures.

Keywords Industry association financial management

financial control

7

摘要

目录

摘要···························································································································Ⅰ Abstract ·····················································································································Ⅱ 第1章 绪论··············································································································1 1 .1 问题提出的背景 ····························································································1 1. 2 目的和意义 ····································································································4 1. 3 国内外研究应收账款的进展 ·······································································12 1. 4本论文工作的内容与框架 ············································································13 第2章 应收账款管理研究的相关理论·································································31 2. 1 应收账款的定义···························································································31 2. 2应收账款的分类····························································································32 2. 3应收账款的形成的原因················································································32 2.3.1 内部因素···························································································32 2.3.2 外部因素···························································································32 2. 4应收账款对企业综合经济效应分析····························································32 2.4.1 正面效应·························································································32 2.4.2 负面效应·························································································32 第3章 内蒙古包钢钢联股份有限公司应收账款管理现状分析 ·················31 3. 1 公司简介·······································································································31 3. 2 公司应收账款分析·······················································································32

3.2.1公司应收账款财务指标分析 ·································································32 3.2.2公司应收账款账龄分析 ·········································································32

3. 3公司应收账款存在的问题············································································32

第4章 对内蒙古包钢钢联股份有限公司应收账款管理的建议 ················32

4.1应收账款的事前管理··················································································32 4.2应收账款的事中管理··················································································32 4.3应收账款的事后管理··················································································32 结论··························································································································136 参考文献（References） ························································································138

8