Font Size: a A A

The Research About Finacial Control Of Capiatal Construction

Posted on:2012-03-05Degree:MasterType:Thesis
Country:ChinaCandidate:J G QiFull Text:PDF
GTID:2219330338955552Subject:Accounting
Abstract/Summary:PDF Full Text Request
Under conditions of market economy, enterprises are the main activities of the market economy, but also the subject of value creation. Only by constantly strengthening and expanding businesses can we win the initiative in the market, become invincible in the fierce tide of market economy, and create greater wealth for shareholders, employees, state and society. The so-called stronger, is to continually improve the internal control system, and improve the management level of enterprises, so as to enhance the core competitiveness of enterprises; the so-called bigger, is to continually expand the production scale, carry on the horizontal expansion of enterprise capital, and achieve the benefits of economies of scale. However, since 2008, a rare "financial tsunami" swept the world, triggering a global recession, the most direct impact on this financial crisis is slowing the rate of economic growth, making the market slump, and increasing the company's business risk and debt stress. This is just a sharp contrast to the capital and business expansion, the desire to achieve bigger and stronger. In response to the crisis, companies are tightening the money, compressing scale of investment, controlling and intervening effectively in the production and operation of all sectors, and try to minimize the investment to reap the maximum benefits.Capital construction is a way to expand production scale and the capital expansion, while the characteristics of it with a long investment cycle and large money demand. Financial control infrastructure in the capital of enterprises in practice, from a financial point of view of the whole process of infrastructure monitoring and control, to ensure effective infrastructure, and asset the funds the security, integrity, ensure that accounting information is true, legitimate and to complete the development and implementation of policies, measures and procedures. The basic construction of the enterprise is to implement effective financial control, capital projects for the conservation costs and to improve capital efficiency or the construction efficiency and to respond to market weakness, energy saving, so it will have a positive effect in all the aspects. My thesis researches the financial control infrastructure in shenhua baoshen railway company. It consists of six parts.The first part:preface. It introduces the background and significance of my thesis; the sources of m quotations; my forth new ideas in thesis and some disadvantages.The second part:the analysis of related theory about my thesis. It depicts the related conception and theory of internal financial control; its main structure. This paragraph plays a part in directing the whole thesis.The third part: the main content and approaches to financial control infrastructure. It depicts the characteristics of financial administration and financial control infrastructure; the main structure and approaches to financial control infrastructure.The fourth part; the analysis of present conditions and existent problems in Shenhua Baoshen Railway company due to financial control infrastructure. I analyze the existent problems through theory and practice, by collecting data and qualitative analysis.The fifth part:introduce the experience of developed country in financial control and think about what we can learn from such experience; the international comparison of financial control and risky control. Introduce some successful and developed experience in building financial control system, and think about what its meaning is for Shenhua Baoshen railway company.The sixth part:my advice to Shenhua baoshen railway company in financial control infrastructure. In this paper, just use the Shenhua Baoshen railway company as an example, the theory of the origin of financial control and the content of the framework are described from a theoretical and-practical aspects of financial control of the company and the status of capital construction issues to analysis, and then to analysis the developed financial control of the experience, the basic construction of the company's financial control system built from the theoretical and practical aspects of a useful exploration, and strive to establish a consistent package of practical and effective financial control system infrastructure, and then effectively circumvent the basic construction risk and improve capital efficiency. It is a fundamental guarantee for the company to achieve strategic infrastructure goals and to carry out the basic construction of the domestic railway industry and to provide useful lessons for the financial control system.
Keywords/Search Tags:capital construction, internal control, financial control, Research
PDF Full Text Request
Related items