Y公司货币资金内部控制问题研究.docxVIP

摘要 货币资金的活动是企业能够稳步发展和持续经营的的基础，更是为企业实现战略目标提供了强有力的保障。然而，拥有一个有效的货币资金内控制度是一件比较具有困难性的事情。 确保日常生产经营活动的正常运行是企业进行货币资金控制的最基本目的，确认营业收入安全地流入企业账户，确保企业货币资金的安全、完整以及能够得到有效利用，所有收支合法合理，接受监管和防止差错和个人欺诈，提升企业管理人员素质，把控企业经营活动中的各种风险。货币资金管理对企业实现战略目标十分重要。 本文以Y公司为例，通过对Y公司现行货币资金内部控制状况进行分析，从内部控制要素对Y公司货币资金内部控制中存在的问题进行了逐对分析，最后就其中存在的问题和相关对策进行了有效探讨。 关键词：货币资金 内部控制 建议 问题 Abstract The activities of monetary funds are the basis of steady development and sustainable operation of enterprises, and provide a strong guarantee for enterprises to achieve strategic objectives. However, it is difficult to have an effective internal control system of monetary funds. The most basic purpose of controlling monetary funds is to ensure the normal operation of daily production and operation activities, to ensure the safe, complete and effective use of enterprise assets, and to ensure that all revenues flow safely and completely into the enterprise accounts, All expenses are reasonable and legal, subject to supervision and effective use, prevent errors and individual fraud, improve the level of business management, control all kinds of risks in business. Money fund management is of great significance to the healthy development of enterprises. Taking Y Company as an example, this paper analyzes the current situation of internal control of money funds in Y Company, and analyzes the problems existing in the internal control of money funds in Y Company from the internal control elements one by one, and analyzes the problems in the internal control of money funds in Y Company one by one. Finally, the existing problems and relevant countermeasures are discussed effectively.Keywords: monetary resources built-in control propose question. Keywords: monetary funds, internal controls, recommendations, issues 目录 TOC \o 1-3 \h \z \u 摘要 I Abstract II 目录 III 前言 1 1 货币资金内部控制的概念 2 1.1 货币资金的概念、特点 2 1.2 企业货币资金内部控制的概念和要素 2 1.3 企业货币资金内部控制的目标、原则、方法 3 1.3.1 企业货币资金内部控制的目标 3 1.3.2 企业货币资金内部控制的原则 3 1.3.3 企业货币资金