健力宝的内部资金控制.docVIP

健力宝的内部资金控制 摘 要 货币资金是健力宝中最活跃的资金，流动性强，是健力宝的重要支付手段和流通手段，因而是流动资产的审查重点同时货币资金是健力宝控制风险最高的资产，是健力宝生存与发展的基础。本文共分为四个部分，并始终围绕健力宝货币资金内部控制体系这个主题，包括：第一部分，绪论，主要阐述了本文选题的背景，选题的目的、基本思路和研究方法等。第二部分，从健力宝货币资金内部控制的概念、货币资金内部控制的目标、阐述了健力宝健力宝内部控制的理论基础。第三部分，基于近年来国内外发生的一些造假和违规案件中存在的健力宝货币资金内部控制尤其是内部控制环境问题，结合国内外相关理论成果的研究现状，指出我国健力宝货币资金内部控制的现状及存在的问题，并分析原因。第四部分，提出了健力宝优化货币资金内部控制的建议。 关键词：货币资金，内部控制，制度建设 ，健力宝 Analysis of the Currency Funds Internal Control Abstract Currency Funds is the most active funds in the enterprise and it has a strong personality of liquidity. Monetary fund is an important means of payment and means of circulation. Therefore, monetary fund is the emphasis on the current assets as well as it is the highest-risk assets of the internal control of the enterprise monetary funds. Meanwhile, monetary fund is the basic of the enterprise to survive and to develop. This paper is divided into four parts and it is always around the theme of the enterprise money control system. The first part is introduction, which mainly explores the background of the paper, the purpose of the paper, the basic ideas and the research methods. The second part discusses the concept of the internal control of the enterprise monetary funds, the aim of the internal control of the enterprise Currency Funds and the internal control environment of the enterprise monetary funds. All of these explore the theoretical basis of the internal control of the enterprise monetary funds. The third part, in recent years, no matter at home and abroad, there are a lot of cases of fraud and irregularities in the internal control of the enterprise monetary funds, especially the internal control of the environment problems. According to the related research of the theoretical results of home and abroad, we point out the current situation and the existing problems of the internal control environment of the enterprise monetary funds, and analyze the reasons. The last part, we propose to optimize the internal control environment of th