毕业设计（论文）-货币资金内部控制调查.doc

本科生毕业论文(设计) 南阳防爆股份有限公司 货币资金内部控制调查 姓　　名 　　号 专　　业 指导教师 年月日 内部流动性最强的资产货币资金实施严密的管理，保障单位资产安全完整提高资金周转速度和使用效益Abstract Monetary fund is the strongest liquidity asset, including cash, bank deposit and other kinds of currency. The flow size and the running state of the money fund attath geeat importance to the earning quality,solvency,till the survival and development of the enterprise. Under the conditions of market economy,monetary fund plays a very important role in the production and operation of enterprises.On the other hand,monetary has the strongest liquidity,concealment,it is quite easy to appear non-artificial or man-made error or fraud,so each enterprise attaches great importance to the internal control of monetary fund,implements strict management to ensure the safety and integrity of company assets and improve assets turnover and efficiency.Therefore strengthening the internal control of monetary fund,guaranting the monetary capital safety and improving the service efficiency of funds are the important means of modern enterprise to consummate the management and enhance competitiveness.Based on the internal monetary fund accounting control of the nanyang explosion-proof Co.LTD,this paper adopted currency management theory and internal control theory to analyse the company’s receipts and expenditures management of internal monetary fund and the current operation management and existing problems. The paper put forward some advice and methods on establishing and perfecting the internal accounting control system,strengthening the key points of control,improving the control efficiency,and measures of complete proposal and supporting system constructions to unify the financial management,prevent capital risk,realize the maximization of the utilization efficiency of funds. Key Words: Monetary fund;Internal Control;Monetary fund management 目 录 引 言 1 一、内部控制理论的重要性及内容 2 （一）内部控制的重要性 2 （二）货币资金内部控制内容 2 二、南阳防爆股份有限公司货币资金内部控制现状 5 （一）南阳防爆股份有限公司概况 5 （二）南阳防爆股份有限公司货币资金