浅议企业货币资金的内部控制本科毕业论文.docVIP

PAGE 本科毕业论文 （20 届） 浅议企业货币资金的内部控制 所在学院 专业班级 会计学 学生姓名 指导教师 完成日期 浅议企业货币资金的内部控制 摘要：近年来，全国各地的企业认真贯彻落实了财务管理的有关方针、政策，对加强企业的货币资金内部控制起到了一定作用。然而大多数企业的货币资金内部控制仍存在着许多问题，这已成为发展企业经济、深化企业改革的障碍，严重影响着企业各项事业的发展，影响国家经济大局的稳定。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。本文主要分析了企业货币资金内部控制的现状，详细地阐述了企业货币资金内部控制方面存在的问题，并详细剖析了造成问题的主要原因。针对存在问题提出了解决的思路和措施。并用案例为例证进行了分析和评价，提出了改进企业货币资金内部控制的有效措施。 关键词：货币资金; 内部控制 Research on the corporate internal control of monetary funds Abstract: In recent years, all over the country enterprises to seriously implement the relevant principles of financial management, policy, played a certain role in the strengthening of the management of monetary funds. To the money management of most businesses but there are still many problems, which has become the economic development of enterprises, deepen enterprise reform, the obstacles, a serious impact on enterprise development of various undertakings, the impact of the overall situation of national economic stability. Monetary funds play an important role in the entire economic activity process of an enterprise, which can be visually compared to “blood” of an enterprise. Holding monetary funds is the basic requirement for an enterprise to go on normal production and operation, which is also the basis for an enterprise to survive and develop. However, monetary funds with high liquidity and high-risk can also cause difficulty for an enterprises production and operation, because it is easy to be negligent in the management monitoring and very easy to cause the outflow. Therefore, it is particularly important to establish a sound internal control system of monetary funds. This paper analyzes the status of the monetary fund management, and detailed description of the problems of corporate currency fund management, and from the concept of consciousness, institutional mechanism, a detailed analysis of the main reasons that caused the