某公司货币资金内部控制的研究.doc

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。本文通过对东方公司货币资金内部控制现状介绍及存在问题的分析，提出了加强货币资金内部控制的改进建议。 关键词：货币资金 内部控制 改进方法  Abstract：Monetary funds play an important role in the entire economic activity process of an enterprise,which can be visually compared to揵lood攐f an enterprise.Holding monetary funds is the basic requirement for an enterprise to go on normal production and operation which is also the basis for an enterprise to survive and develop.However,monetary funds with high liquidity and high-risk can also cause difficulty for an enterprises production and operation,because it is easy to be negligent in the management monitoring and very easy to cause the outflow.Therefore,it is particularly important to establish a sound internal control system of monetary funds.According to the introduction of M Company抯 monetary funds internal control condition and its existing problems analysis;this paper proposes improvement suggestion to strengthen the monetary funds internal control.Text is structured as follow: Chapter I generally introduces the research background and significance and carries on the outline of the monetary fund internal control theory.At first,the chapter introduces the purpose for internal control and its importance,explains the content of monetary funds and its management importance.Then,it introduces the internal control theory development condition aboard and in domestic.Finally,the chapter illustrates its study content and method. Chapter II introduces the present situation of internal monetary funds control in M company.At first,it simply introduces the industry character that the company belongs to,the company抯 basic condition and its organization structure.Then,it mainly talks about the condition of internal monetary funds control activities in M company,its internal control of monetary funds income and expenditure. Chapter III introduces the e