企业货币资金内部控制终稿企业货币资金内部控制终稿.doc

本科毕业论文 姓 名： 学 .院： 系： 专 业：会计学 年 级：14级 学 号： 指导教师（校内）： 副教授 指导教师（校外）： 职称： 二〇  企业货币资金内部控制 [关键字] 企业货币资金 内部控制 问题 对策  The enterprise internal control of monetary fund [Abstract] With transformational change to push Chinas enterprise system, the new large enterprise groups growing, production socialization phenomenon more obvious, strengthen the management is particularly critical for enterprise, has a great meaning. Monetary fund has always been the core of the internal control of enterprise, it belongs to one of the main components of the assets, throughout the whole process of the enterprise economic behavior, belongs to the daily management of the blood, is fundamental to maintain a corporate survival and growth. At present, because some of their own lack of management ability, has many disadvantages in capital control. So, we must build perfect internal control mechanism, the strengthened enterprise internal control, to ensure the operation and management efficiency and the safety of the funds. This article the deficiencies in internal control of enterprise funds, to explore the reasons, and presents some pertinent Suggestions. [Key word] Enterprise monetary funds The internal control The problem Decision making  目 录 引 言 1 一、概述企业货币资金内部控制的目的和意义 2 （一）企业货币资金内部控制的目的 2 二、国内外对货币资金内部控制的现状 2 （一）国外关于货币资金内部控制的现状 （二）我国关于货币资金内部控制的现状 3 三、概述货币资金及货币资金内部控制 3 （一）货币资金的概念 3 （二）货币资金内部控制的概念 4 （三）货币资金内部控制的目的..................................................4 四、中小企业货币资金内部控制存在的问题 ····················5 （一） 5 （二） 5 （三） 5 （四）货币资金内部控制不健全 5 五、加强货币资金内部控制的对策 6 （一）建立完善的货币资金不能控制体系 （二）重视货币资金内部控制的关键点 （三）加强应收款内部控制 9 （四）减少公共代理，最大限度规避风险 10 六、企业货币资金内部控制的案例·······················10 （）费用报销的舞弊防范于内部控制 结 论··································· 15 致谢语··································· 16