浅谈货币资金的内部控制——以某某司为例.docVIP

JIU JIANG UNIVERSITY 毕 业 论 文 题 目 浅谈货币资金的内部控制——以某某公司为例 英文题目 On the internal control of Monetary Fund--Taking a company as an example 院 系 会计学院 专 业 财务管理 姓 名 班级学号 指导教师 二零一六年五月 摘 要 货币资金是企业流动性最强、控制风险最高的，是企业生存与发展的基础。因此， 关键词：货币资金；内部控制；资金利用率。 ABSTRACT Monetary Fund is the most powerful and the highest risk control asset, which is the foundation of enterprises survival and development. At the same time, money is easy to neglect management and monitoring, resulting in the loss of funds, causing difficulties to the production and operation of enterprises. Therefore, it is an important means to strengthen the internal control of monetary funds, ensure the safety of money funds, improve the efficiency of the use of funds, and is an important means to improve the management and enhance the competitiveness of modern enterprises. The through a companys financial internal financial control, by money management theory and internal control theory, analysis of the monetary funds of the company internal income management, expenditure management status and existing problems, mainly to improve the companys internal control system of normative and effective on proposed some ideas and countermeasures, to constantly improve the companys monetary fund internal control system, strengthen the currency funds custody and control, the implementation of unified financial management, prevent financial risk, to maximize the efficiency of capital utilization. Keywords: monetary fund; internal control; utilization ratio of funds 目录 一、内部控制的理论基础 5 （一）内部控制的重要性 5 （二）货币资金内部控制制度的内容 5 （1）职责分工和职权分离制度 5 （2）授权和批准制度 5 （3）内部记录和核对制度 6 （4）安全制度 6 （5）严密的收支凭证和传递手续 6 （6）严格执行规章制度 6 二、该公司货币资金内部控制的基本情况 6 （一）该公司的概况 6 （二）该公司货币资金管理制度 7 三、该公司货币资金内部控制存在的问题 7 （一）、授权与审批存在问题 8 （二）采购与付款存在问题 8 （