货币资金内部控制研究.docxVIP

PAGE 2 货币资金内部控制研究 摘 要 企业的目标是生存和盈利。与之前相比，现代企业的竞争更为加剧，社会整体发展更趋向于多元化。这要求企业不仅要有质量良好的产品，优质的售后服务，出色的营销手段，同时也要在企业内部的各种运营体系和管理制度上下功夫。而这些制度的核心就是内部控制，内部控制制度就是指管理层由于不同的分工而产生的相互制约和相互联系的关系，要求企业运用不同手段，在职责分工、产品监督、运营活动等各种对企业有直接或间接影响的方面上做出合理的手段。货币资金作为企业的血液，从各方面影响着企业的生存与发展，又由于它流通性强，安全性低等特点，对它的内部控制也显得尤为重要。本文通过大量阅读文献，分析了企业在货币资金方面容易出现的问题，总结出一些应对措施以供参考。 关键词：货币资金;内部控制;公司治理 Study on Internal Control of Monetary Capital Abstract The goal of a business is to survive and make a profit. Compared with before, the competition of modern enterprises is more intensified, and the overall development of society tends to be more diversified. This requires the enterprise not only to have good quality products, high quality after-sales service, excellent marketing systems means, but also in the enterprises internal operating systems and management systems word hard. And the system is the core of internal control, internal control system is refers to the management due to the different division of labor relationship and the mutual restriction and mutual connection, require companies to use different means, in the division of duties, products supervision and operating activities of enterprise has a direct or indirect influence on the aspects of making rational means. As the blood of an enterprise, monetary capital affects the survival and development of an enterprise from various aspects. Moreover, due to its characteristics of strong liquidity and low security, its internal control is particularly important. Through reading a lot of literature, this paper analyzes the problems that enterprises are prone to in monetary capital, and summarizes some countermeasures for reference. Key words: Monetary capital; the Internal control; Corporate governance 目 录 TOC \o 1-3 \h \z \u 摘 要 I Abstract II 一、绪 论 1 （一）课题来源及研究意义 1 （二）文献综述 1 1.国外文献综述 2 2.国内文献综述 2 （三）研究方法和创新 3 二、货币资金相关理论 3 （一）内部控制 3 （二）货币资金 3 （三）货币资金内部控制 3