会计专科论文货币资金内部控制制度.docVIP

目 录 摘要…………………………………………………………………………………………2 一、企业基本情况介绍……………………………………………………………………4 二、企业货币资金内部控制制度设计……………………………………………………4 （一） 建立货币资金内部控制制度…………………………………………………4 1.建立不相容职务岗位分离制度………………………………………………4 2.建立授权审批制度……………………………………………………………5 3.建立健全的货币管理制度……………………………………………………5 （二）加强检查监督制度的执行力度……………………………………………… 7 1.对现金实行不定期盘点………………………………………………………7 2.未达账项核查…………………………………………………………………7 三、结束语…………………………………………………………………………………7 参考文献……………………………………………………………………………………8 后记…………………………………………………………………………………………9 摘 要 货币资金是企业资产的重要组成部分，持有货币资金是进行生产经营活动的基本条件，是企业生存和发展的基础。由于货币资金具有高度的流动性和控制风险，企业在组织会计核算的过程中，加强货币资金的管理和控制，对于保障企业资产安全完整，提高资金周转速度和使用效益，具有重要意义。本文列举了聚盛彩砖厂货币资金管理中一些常见的漏洞 , 并就此提出了处理方法，进一步说明加强货币资金的控制，应结合企业生产经营特点，遵循一定原则，制定相应的货币资金控制制度，建立健全货币资金的内部控制，从而更有利于企业货币资金的管理和控制,确保经营管理活动合法而有效。 关键词：货币资金 管理 内部控制 制度 Abstract The monetary fund is the enterprise assets important component, has the monetary fund is carries on the production and operating activities the basic condition, is the enterprise survival and the development foundation. Because the monetary fund has the high fluidity and the control risk, the enterprise in organizes the accounting in the process, strengthens the monetary fund the management and the control, regarding safeguard enterprise assets safe complete, raises the turnover of capital speed and the operational effectiveness, has the important meaning. This article enumerated gathered in the abundant encaustic brick factory monetary fund management some common cracks, and proposed in light of the processing method, further showed strengthened the monetary fund the control, should unify the enterprise production operation characteristic, followed certain principle, formulated the corresponding monetary fund control system, established the sound money fund the internal control, thus was more advantageous to the enterprise monetary fund management and the control, guaranteed that management and operation was legitimate and is effective. key words：enterprise moneta