华达纸业有限公司的货币资金内部控制分析及对策.docVIP

15 - 太原学院本科毕业论文 1 - 摘　要 货币资金的流动性较强，固有风险较高，且对财务报表可以产生重大影响，因此，完善企业货币资金的内部控制非常重要。文章采用文献研究法、案例分析法等研究方法。以山西华达纸业有限公司为研究对象，分析了企业货币资金内部控制在制度和执行中存在的问题，并提出解决措施。 文章在了解山西华达纸业有限公司货币资金内部控制现状的过程中，首先通过网上查询以及实地对公司工作人员的询问，从而得到该公司货币资金内部控制的有关信息资料。然后，在此基础上进行整理与研究，发现山西华达纸业有限公司的货币资金在预算环节、不相容岗位分工环节、授权审批环节、清查环节等在制度与执行方面存在缺陷、漏洞。最后应用所学的货币资金内部控制的理论，以及国家相关的法律法规中寻找解决该问题的方法，并提出相应的解决措施，以达到加强货币资金管理的效果。为企业货币资金的内部控制活动提供借鉴效果。 关键词：内部控制；货币资金；问题；对策 Abstract As an important current asset of an enterprise, monetary fund plays a vital role in its daily business activities, and its inherent risk is relatively high. This paper adopts literature research method, case analysis method and other research methods. Taking shanxi huada paper co., LTD as the research object, this paper analyzes the problems existing in the system and implementation of the internal control of enterprise monetary capital, and puts forward the solutions. Based on the understanding of shanxi huada paper co., LTD. In the process of the present situation of internal control of monetary fund, first through online query and field personnel to the company to ask, to get the relevant information about the companys internal control of monetary fund. Ltd., this paper firstly collects relevant information about internal control of currency funds in Shanxi Huada Paper Co., Ltd. by means of online inquiry and on-the-spot inquiry and investigation. Secondly, based on the analysis and collation, we find that the currency funds of Shanxi Huada Paper Co., Ltd. have defects and loopholes in the aspects of budget, incompatible posts, authorization approval, inventory and so on. Finally, the theory of internal control of monetary funds and relevant laws and regulations of the state are applied to find a solution to this problem, and the corresponding solutions are proposed to achieve the effect of strengthening the management of monetary funds. For the enterprise monetary fund internal control activities to provide reference effect. Keywords: Monetary F