企业货币资金内部控制的探讨---以XX公司为例（附件）.doc

本科生毕业论文 企业货币资金内部控制的探讨 ---以XX公司为例 院系名称 会计学院 姓　　名 学　　号 专　　业 指导教师 2011年5月0日 本文以内部控制的基本原理作为理论依据，从货币资金内部控制入手，立足于案例企业货币资金内部控制实际工作，针对货币资金内部控制的重要环节，研究和设计建立和实施货币资金内部控制的有效方法和途径。全文共分三部分：首先，对内部控制相关理论及货币资金内部控制理论进行综合阐述，主要介绍货币资金内部控制的地位、目标、方法等；其次，对案例企业的货币资金内部控制设计进行重点研究，通过分析企业货币资金内部控制现状、存在问题和面临的挑战，理清企业货币资金内部控制的基本思路，从公司货币资金管理的不同方面，对企业的货币资金内部控制进行详细设计，以期寻找具有行业特色的、操作性较强的内部控制方法。 关键词：内部控制；Abstract The management of monetary capital is important and complicated, especially for large enterprise manufacturing industries. This article researches the internal monetary control of enterprise based on the monetary fund management , and seek to achieve the maximization of withdrawing currency , the control of Paying ,high-efficient assign ,and controlled objectives such as day-to-day way of monitoring ,and improve the ability to pay, enhance the free cash flow, for the similar enterprise internal control to provide a reference . The article based on the basic principle of internal control as the theory basis, from internal control of monetary fund, based on the case enterprise of internal control in practical work of internal control, aiming at the important link, research and design the efficient ways and means to establish and implement monetary fund the internal control. The article is divided into three parts: First of all, it expound comprehensively the internal control relevant theory and monetary funds on internal control theory , mainly introducing the status and goals and methods of the internal control ; Secondly, the article studies the monetary capital of case enterprises internal control design, through the analysis of the case enterprise internal control of monetary fund situation, problems and challenges, Manage clear thinking of enterprise internal control of monetary fund , from different aspects of monetary fund management to design minutely the monetary capital of enterprise internal control , so as to find the method for the characteristics and operationa