尚晋西安欧亚学院.docx

西安欧亚学院 本科毕业论文（设计）题 目企业货币资金内部控制制度建设研究 学生姓名 李尚晋学生学号 12622727113349指导教师 张磊导师职称 副教授所在分院 会计学院专 业 财务管理系班 级 统本财务1205提交日期 摘 要企业是国民经济的基础，企业的发展关系到国家的经济发展与社会稳定。但是由于管理模式落后、货币资金管控制度不完善、缺乏有效的监督制约机制等因素的影响，我国许多企业内部资金管理问题突出，贪污、挪用、侵吞企业货币资金的现象时有发生，严重制约着企业可持续发展。;;货币资金的管理和使用与企业生存和发展不可分割，它直接影响企业的生产经营活动。货币资金管理是企业管理的核心内容，更是企业内部控制制度的重要组成部分。不断加强企业货币资金的管理，是提高企业资金运营效率，保证企业在竞争中保持竞争优势，并最终快速稳固发展的重要基础。企业货币资金内部控制是通过合理有效的制度和方法，确保资产的完整性和安全性，避免贪污、侵占资产等行为的发生，保证会计资料和会计信息的正确性，最终满足企业生产经营需要。所以说，建立健全货币资金内部控制制度，对于提升企业效益和不断发展，是行之有效的办法。本文首先总结了这些问题,然后分析了问题产生的原由,最后提出了优化货币资金内部控制制度的方法。关键词:货币资金、内部控制、制度建设 ABSTRACTThe current era is a big development of era, the speed of economic growth is more than people original imagination.The enterprise is the foundation of the national economy, the development of the enterprise is related to national economic development and social stability.But due to the backward management mode, currency funds control system is imperfect, lack of effective supervision and restriction mechanism, the influence of such factors as the internal fund management problems of many enterprises in our country, corruption, embezzlement, misappropriation of corporate funding for the phenomenon, seriously affected the enterprises survival and development.;Monetary fund management and use of the direct impact on enterprise working capital turnover and the production and operation of the enterprise, is closely related to enterprise survival and development.In order to strengthen the management of monetary fund, is to improve the operational efficiency of enterprise funds, ensure enterprise maintain competitive advantage in the competition, to healthy and sustainable development important foundation, currency fund management is the core content of financial management, is an important part of enterprise internal control system.Monetary funds internal control is to realize enterprise monetary fund reasonable expenses, safe and reliable, and the recycling of monetary fund legal implementation, ensure the integ