制造业企业关键财务活动控制措施研究
摘 要
21世纪以来，内部控制制度和理论得到很大的发展，但是以美国安然事件为代表的国内外一系列会计造假事件的爆发使得人们注意到内部控制发展中依然存在不足，因而更加关注企业内部控制制度的建设。作为中国重要支撑产业的制造业更需要注重内部控制的建设，将战略思想和风险控制思想融入企业管理，提高企业管理水平，帮助管理层实现其战略目标。但是，目前国内外的学者大多将研究重点放在理论层面，而且专门针对制造业内部控制制度中财务活动控制措施的应用研究尚未出现，无法满足现实中制造业企业的需要。
本文正是在上述背景和前提下，通过结合最新的价值链理论对我国制造业企业目前的业务流程进行分析，梳理出制造业企业的基本业务流程，并从中识别出制造业企业内部控制中的关键财务控制活动，选择了预算管理控制活动、货币资金管理控制活动、固定资产管理控制活动、成本费用控制活动和财务报告管理控制活动这五个关键财务控制活动进行进一步的分析，找出其中可能存在的控制风险，并找出其控制活动的关键控制点，针对制造业企业制定出切实有效的控制措施。
关键词：内部控制；财务控制活动；风险分析；关键控制点；控制措施
Abstract
Since the 21st century, the internal control system and its theory have been greatly developed, but a series of accounting frauds, like the event of the Enron, are warning that there are still some defects in the internal control system, and people should pay more attention to its building. As China's manufacturing industry is important to support the country’s economy, people should focus on the construction of its internal control. Strategic concept and risk control could improve the enterprise management and help achieve the strategic objectives. However, most studies focus on theoretical research, and the application of financial activities in internal control system specifically for the manufacturing industry has not been studied to meet the need of manufacturing enterprises.
In the above background, this paper analyzes China's manufacturing industry by using the latest theories on the value chain, and finds out the basic business processes. This paper identifies the key financial control activities in internal control from the processes, and selectes five key financial control activities, which are budget management, monetary funds management control activities, fixed asset management, cost control activities and financial reporting management, for further analysis to identify the control risks, key control points and to develop effective control measures.
Key words: The internal control; Financial control activities; Risk analysis; Key control point; Control measures
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