麦德食品有限公司的货币资金管理研究.pdfVIP

中国地质大学长城学院 本 科 毕 业 论 文 题目 麦德食品有限公司的货币资金治理研究 院 别 经济学院 专 业 会计学 学生姓名 郝楠楠 学 号 013130833 指导教师 高祥 职 称 讲师 2017 年4 月30 日 麦德食品有限公司的的货币资金治理研究 摘 要 货币资金对公司财务治理来说有利有弊。它是流动资产的组成，同时也是会计核算的重点对象 。货币资金在经济活动中有“活血消炎”的作用。因此涉及到货币资金的会计核算也很简洁发生舞弊 行为，所以，加强货币资金的治理和内部控制对公司来说有着重要意 。本文运用会计学、治理学、 审计学等有关理论，采纳理论与案例相结合的方法，从货币资金的治理、预算、控制等方面对麦德 食品有限公司进行货币资金分析，总结公司货币资金现状及货币资金治理不严格，预算编制不符合 实际、资金使用效率低等主要环节存在的 问题，并从会计以及治理的视角对食品公司提出一些改进 措施和完善建议，促进公司完成资金预算目标，持久进展。 关键词 ：货币资金； 会计核算； 内部控制 ABSTRACT The Monetary Fund for the financial management of the company There are both advantages and disadvantages. It is the composition of current assets, but also the focus of accounting. Monetary funds in economic activities, the role of promoting blood circulation anti-inflammatory. Therefore, it is very easy to deal with the accounting of monetary funds, so it is of great significance to strengthen the management and internal control of monetary funds. In this paper, theories of management accounting, auditing and other methods, using a combination of theory and case analysis, from the aspects of money management, budget and control of monetary funds of Neil food limited company, summed up the management status and the monetary fund company monetary fund is not strict, the budget preparation does not conform to the reality, the use of funds the low efficiency of the main aspects of the problem, and from the perspective of accounting and management of food companies put forward some improvement measures and suggestions, to promote the company to complete the budget target, sustainable development. Key words: Monetary Fund; Accounting ; internal control;