浅析企业货币资金内部控制 毕业论文

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1、目录摘要·················································1引言·················································5一货币资金内部控制存在的问题······························5（一）库存现金和银行存款控制实施方面························51库存现金管理······································52银行存款管理······················

2、················6（二）票据及印章管理的问题································6（三）职责分工与授权批准方面·······························61职责分工方面······································62授权制度和审核批准制度实施方面························6二企业货币资金内部控制问题成因分析·························7（一）货币资金内部控制环境差················

3、···············7（二）货币资金内部控制关键点被忽视··························7（三）货币资金内部控制体系不完善····························8（四）缺乏有效的内外监督机制·······························8三加强企业货币资金内部控制的对策···························8（一）企业货币资金的职务分工控制····························81出纳员与会计员的分工与制衡···············

4、············92董事长与总经理的制衡································9I（二）企业货币资金的授权批准控制····························91合理确定授权批准形式································9I2明确授权批准范围、层次、程序和责任·····················10（三）企业货币资金的会计系统控制····························111收付款原始凭证的控制·······················

5、·········112收付款方式的控制···································113保管和稽核控制·····································12（四）企业货币资金的全面预算控制···························13（五）企业货币资金的内部审计控制····························131内部审计在货币资金内部控制中的一般要求··················132库存现金盘点的强化························

6、·········143银行账的核对······································14结束语···············································14参考文献·············································15致谢················································17IIIIII摘要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

7、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。关键词：货币资金；内部控制；问题；对策1717AbstractMonetaryfundsthroughoutthecourseofeconomicactivitiesanenterprise,istheenterprisebusinessactivities"blood".Holdmonetaryfundistheenterprisenormalprodu

8、ctionandbusinessoperationactivitiesofthebasicconditions,isthefoundationofenterprisesurvivalanddevelopment.Monetaryliq