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XX 学 院 本科毕业论文 题 目浅谈安泰集团货币资金的内部控制 院 系 专 业 姓 名 浅谈安泰集团货币资金的内部控制 摘 要：作为企业血脉的货币资金，在企业的整个生产经营过程中时刻存在着，是企业资产当中流动性最强，控制风险最高的，是企业生存和发展的基础。而企业的生产经营过程包括货币资金的垫支，支付过程和货币资金的回收和分配过程。由上可得，货币资金应用及其广泛，涉及多个层面，极易发生丢失、短缺等现象，有很大的可能被挤占和挪用，甚至造成违法犯罪行为，给企业的生存与发展带来危机。因此，对企业货币资金的管理和控制必须采取一些强有力的手段，建立和完善货币资金的内部控制制度，从而保证企业整个生产经营活动能够有序进行。本文以安泰集团为研究对象，阐述该企业的货币资金的现状，分析找出影响其货币资金内部控制效果不佳的因素，并提出进一步加强该企业货币资金的内部控制的措施的一些建议和意见。 关键词：货币资金；内部控制；安泰集团 Talking about the ING Group internal control of funds Author’s Name:Song qingmin Tutor: Meng qi ABSTRACT: Currency funds are the lifeblood of business, he runs through the entire process of production and operation of enterprises, which are the most liquid companies, control the highest risk assets, is the basis of survival and development. The production process is actually money funds advanced by the enterprise, and monetary funds to pay the recycling process, combined with the distribution process. Visible, monetary funds involving a wide range applications are widely used, so it is missing extreme shortage, theft of other phenomena, even being diverted and misappropriated, resulting in criminal acts, of course, brings to the enterprises production and management crisis. Therefore, we must strengthen the management of monetary funds for SMEs and control, establish a sound system of internal control monetary fund to ensure the orderly conduct production and business activities. In this paper, ING Group for the study, explained the status of the companys currency funds, analyzes the factors that influence its currency controls ineffective internal funds, and to propose measures to further strengthen the companys internal control over monetary fund some suggestions and comments . KEYWORDS：Currency?funds;?Internal?control;?Antai group 目 录 一、安泰集团货币资金内部控制现状 1 （一）安泰集团简介 1 （二）安泰集团货币资金内部控制现状分析 1 二、安泰集团货币资金内部控制所存在的问题 3 （一）人力资源方面存在不足 3 （二）授权审批制度不完善 3 （三）．企业信贷规模相对较大 4 （四）应收账款的收回存在一定风险 6 三、加