企业货币资内部控制.doc

企业货币资金内部控制 作者：刘飞 [摘要] 伴随中国的企业制度转型变革不断推进，新的大型企业集团日益增多，生产社会化现象越发明显，强化对于企业自身之管理变得尤为关键，有着巨大意思。企业自身控制属于企业核心，其对企业的成长以及日常经营管理有着巨大的控制与指导意义。货币资金一直都是企业进行内控的核心所在，其属于整个资产的主要构成之一，横贯了企业经济行为的全过程，属于企业日常经营当中的血液，是维系一个企业存活与成长的根本。当前，因为有些企业自身管理能力匮乏，在资金内控方面有着众多的弊端。所以，一定要构建完善的资金内控机制，强化企业自己内控，确保经营管理高效开展以及整个资金的安全。文章就企业资金内控所具有之不足，探讨其产生的原因，同时给出了部分针对性的应对建议。 [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 the gradually deepening of Chinas enterprise management system reform, enterprise groups, the degree of production into daily life more and more high, to strengthen the enterprise internal management becomes more important, the enterprise internal control is the core of the enterprise it for the whole development of the enterprise and management activities have played an important role constraints, and know. Money is always the focus of the enterprise internal control, as an important part of the assets, it runs through the whole process of economic activities, is the \blood\ of business activity, is the foundation of enterprise survival and development. At present, due to the part of the enterprise management level is not high, the monetary funds internal control there are some loopholes and problem that nots allow to ignore. Therefore, must establish a sound internal control of monetary fund system, strengthen the internal control of monetary fund companies, to ensure the effect of the economic activity and assets safe and complete. Based on existing in the enterprise internal control of monetary fund, analysis the reason, and puts forward some corresponding countermeasures. [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 （