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浅析企业货币资金内部控制毕业论文所有专业
目录
摘要 ················································· 1
引言 ················································· 5
一 货币资金内部控制存在的问题 ······························ 5
（一）库存现金和银行存款控制实施方面 ························ 5
1 库存现金管理 ······································ 5
2 银行存款管理 ······································ 6
（二）票据及印章管理的问题 ································ 6
（三）职责分工与授权批准方面 ······························· 6
1 职责分工方面 ······································ 6
2 授权制度和审核批准制度实施方面 ························ 6
二 企业货币资金内部控制问题成因分析 ························· 7
（一）货币资金内部控制环境差 ······························· 7
（二）货币资金内部控制关键点被忽视 ·························· 7
（三）货币资金内部控制体系不完善 ···························· 8
（四）缺乏有效的内外监督机制 ······························· 8
三 加强企业货币资金内部控制的对策 ··························· 8
（一）企业货币资金的职务分工控制 ···························· 8
1 出纳员与会计员的分工与制衡 ··························· 9
2 董事长与总经理的制衡 ································ 9
（二）企业货币资金的授权批准控制 ···························· 9
1 合理确定授权批准形式 ································ 9
2 明确授权批准范围、层次、程序和责任 ····················· 10
（三）企业货币资金的会计系统控制 ···························· 11
1 收付款原始凭证的控制 ································ 11
2 收付款方式的控制 ··································· 11
3 保管和稽核控制 ····································· 12
（四）企业货币资金的全面预算控制 ··························· 13
（五）企业货币资金的内部审计控制 ···························· 13
1 内部审计在货币资金内部控制中的一般要求 ·················· 13
2 库存现金盘点的强化 ································· 14
3 银行账的核对 ······································ 14
结束语 ··············································· 14
参考文献 ············································· 15
致谢 ················································ 17
摘 要
货币资金贯穿于一个企业经济活动的全过程，是企业经营活动的“血液”。持有货币资金是企业进行正常生产经营活动的基本条件，是企业生存和发展的基础。但是，货币资金流动性强、风险性高，易疏于管理监控，很容易导致流失，给企业的生产经营造成困难。因此，建立健全货币资金内部控制体系尤为重要。
关键词：货币资金；内部控制；问题；对策
Abstract
Monetary funds throughout the course of economic activities an enterprise, is the enterprise business activities blood. Hold monetary fund is the enter
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