货币资金内部控制分析与研究-本科生毕业设计（论文）.docVIP

毕 业 论 文 货币资金内部控制分析与研究 专 业 学生姓名 班 级 学 号 指导教师 　 完成日期 货币资金内部控制分析与研究 摘 要：进入20世纪之后，蒙哥马利提出的内部控制便随着企业资本主义经济发展的需求而逐渐被广泛的采用。在2002年出台的SOX法案，则更是反映了企业在内部管理、控制方面急需一个系统的、全面的规范体系。同时，企业资本运动的全过程都来不开货币资金，货币资金不但是它的起点和终点，而且还贯穿于其中的任何一个环节。所以加强货币资金的内部控制对于当今的任何企业来说都是至关重要的。本文将采用理论分析的研究方法并结合X上市公司的现状，通过对X上市公司货币资金内部控制制度的认真思考，从该公司货币资金的收款业务流程、会计轮岗制度、应收票据的管理、客户档案的管理等多个方面进行分析、探讨。论文最后则提出了加强X公司货币资金内部控制的对策，并希望这些措施能够使X公司货币资金内部控制得到一定的改善。 关键词：X公司；货币资金；内部控制；问题与对策 Analysis and Research on the internal control of Monetary Fund Abstract: Since the 20th century, internal control which was come up with Montgomery is gradually being widely adopted with the development of the capitalist economy. the SOX Act, which was released in the year of 2012, further reflects that the enterprise urgently needs a systematic and comprehensive framework of norms. Meanwhile, the whole process of corporate capital movements is not but of monetary funds, currency funds not only its beginning and end, but also through a link on any of them. Therefore, to strengthen the internal control of monetary funds is essential for any enterprises today. This article is going to use theoretical analysis for research methods combining with the current situation of X listed company, through serious consideration for monetary funds of the internal control system in the X- listed company , And this article will also analyze the receiving monetary fund processes , accounting rotation system, the management of receivable aspects and customer file. At the end of this article , it is proposed to strengthen the measures for monetary funds of X Companys internal control, and hope that these measures will make the internal control of monetary fund for X will get some improvements. Key words: Xcompany; Monetary Fund; internal control; Analysis and Research 目 录 摘要………………………………………………………………………(Ⅰ) Abstract……………