货币资金内部控制论文.doc

本科生毕业论文(设计) 南阳防爆股份有限公司 货币资金内部控制调查 姓　　名 学　　号 专　　业 指导教师 2012年5月30日 摘 要 货币资金是内部流动性最强的资产，包括现金、银行存款和其他货币资金三部分。货币资金的流量大小、运行状态对企业收益质量、偿债能力、直至生存发展有重要意义。在市场经济条件下，货币资金在企业的生产经营中起着十分重要的作用，同时由于货币资金具有最强的流动性、隐蔽性，很容易出现非人为或人为的差错或舞弊，所以各企业都非常重视货币资金的内部控制，对货币资金实施严密的管理，保障单位资产安全完整、提高资金周转速度和使用效益。因此加强对货币资金的内部控制，保证货币资金安全，提高资金使用效率，是现代企业完善管理、增强竞争力的重要手段。论文通过南阳防爆股份有限公司货币资金内部会计控制，由货币资金管理理论和内部控制理论，分析了南阳防爆股份有限公司内部货币资金的收入管理、支出管理的现状及存在的问题，着重在对提高公司内部控制制度的规范性和有效性上提出了一些观点和对策，以不断完善公司的货币资金内部控制制度，强化货币资金的保管和控制，实行统一财务管理，防范资金风险，实现资金利用效率的最大化。 关键词：货币资金；内部控制；货币资金管理 Abstract Monetary fund is the strongest liquidity asset, including cash, bank deposit and other kinds of currency. The flow size and the running state of the money fund attath geeat importance to the earning quality,solvency,till the survival and development of the enterprise. Under the conditions of market economy,monetary fund plays a very important role in the production and operation of enterprises.On the other hand,monetary has the strongest liquidity,concealment,it is quite easy to appear non-artificial or man-made error or fraud,so each enterprise attaches great importance to the internal control of monetary fund,implements strict management to ensure the safety and integrity of company assets and improve assets turnover and efficiency.Therefore strengthening the internal control of monetary fund,guaranting the monetary capital safety and improving the service efficiency of funds are the important means of modern enterprise to consummate the management and enhance competitiveness.Based on the internal monetary fund accounting control of the nanyang explosion-proof Co.LTD,this paper adopted currency management theory and internal control theory to analyse the company’s receipts and expenditures management of internal monetary fund and the current operation management and existing problems. The paper put forward some advice and methods on establishing and perfecting the internal accounting control