原创力文档- 1、本文档共23页，可阅读全部内容。
- 2、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。
- 3、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击 这里二次下载。
- 4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
- 5、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
- 6、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
- 7、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
- 8、VIP文档为合作方或网友上传，每下载1次， 网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档
查看更多
山西财经大学毕业论文（设计）
PAGE \* MERGEFORMAT
PAGE \* MERGEFORMAT 2
PAGE \* MERGEFORMAT
PAGE \* MERGEFORMAT I
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
PAGE \* MERGEFORMAT
PAGE \* MERGEFORMAT II
PAGE \* MERGEFORMAT
PAGE \* MERGEFORMAT 1
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
PAGE \* MERGEFORMAT
PAGE \* MERGEFORMAT 16
PAGE \* MERGEFORMAT
PAGE \* MERGEFORMAT 17
摘 要
货币资金贯穿于一个企业经济活动的全
文档评论（0）