企业货币资金内部控制的探究.docVIP

企业货币资金内部控制的探究 摘要：建立和完善企业内部控制已成为当前理论界和实务界最为关注的话题之一。货币资金作为企业资产的重要组成部分，在企业的会计核算中占有重要的位置。作为单位内部流通性最大、控制风险级别最高的一种有形资产，货币资金所起的作用不可估量，它不仅是单位生存与壮大的可靠保障，而且贯穿于整个经济活动的全部环节，在资金的不断流动和周转中逐渐增值。因此企业加强货币资金的内部控制，管好企业的货币资金意义重大。本文试对企业货币资金管理中容易发生的错弊行为进行剖析，找出货币资金内部控制制度存在的问题，并提出了相关建议。 关键词：企业 货币资金 内部控制 Abstract: the establishment and the consummation enterprise internal control has become the most focus on theory and practice for one of the topics. Money funds as an important part of enterprise assets, in the enterprise accounting occupies an important position. As the largest and control unit interior liquidity risk of the highest rank of a tangible assets, the role of monetary fund immeasurable, it is not only the unit survival and growth of the reliable guarantee, and throughout the economic activity of all links in the continuous movement of funds and turnover gradually rise in value. So enterprises to strengthen the monetary fund of internal control, manage enterprise of currency is of great significance. This paper tries to enterprise in cf management prone to fault a harmful for analysis, and internal control of monetary fund system to find out the existing problems, and puts forward related Suggestions. Keywords: enterprise; Monetary capital; Internal control 目录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc317634005 1. 引言 PAGEREF _Toc317634005 \h 3 HYPERLINK \l _Toc317634006 1.1研究背景与意义 PAGEREF _Toc317634006 \h 3 HYPERLINK \l _Toc317634007 1.2文献综述 PAGEREF _Toc317634007 \h 3 HYPERLINK \l _Toc317634008 2.内部控制相关理论基础 PAGEREF _Toc317634008 \h 4 HYPERLINK \l _Toc317634009 2.1内部控制概述 PAGEREF _Toc317634009 \h 4 HYPERLINK \l _Toc317634010 2.2内部控制常见的方法或手段 PAGEREF _Toc317634010 \h 5 HYPERLINK \l _Toc317634011 2.3建立内部控制制度对企业的作用 PAGEREF _Toc317634011 \h 6 HYPERLINK \l _Toc317634012 2.3.1保证国家相关财务法规在企业内部的执行 PAGEREF _Toc317634012 \h 6 HYPERLINK \l _Toc317634013 2.3.2保证会计信息的真实性和准确性 PAGEREF _Toc317634013 \h 6 HYPERLINK \l _Toc317634014 2.3.3保证财务活动的有效性和合法性 PAGEREF _Toc317634014 \h 6 HYPE