A公司货币资金内部控制改进研究.docx

第 第 PAGE 23 页（共 25 页） 摘要及关键词 摘要：由于我国深化改革开放及大力发展社会主义市场经济，企业间竞争逐渐激烈。在今天，提高企业竞争力不仅要提高产品质量，更重要的是企业要建立一套科学合理并且高效的内部管理制度。然而货币资金作为流动性最强的资产，容易发生差错、挪用、贪污、盗用等情况。因而可知，完善货币资金内控控制对于完善企业内部控制来说非常重要。 在借鉴了一些国内外货币资金内部控制的相关研究成果之后，本文对货币资金内部控制的概念、意义、原则和目标进行了一定的表述，并且根据A公司目前的货币资金内部控制状况，并且通过对其组织架构的设计、内部控制流程设置方面的了解，把内控业务流程的资金内控流程三阶段作为梳理A公司货币资金内部控制体系的切入点，从货币资金计划和调拨、货币资金收付以及货币资金清查阶段这三个方面进行研究，找出A公司货币资金内控制度方面的不足，针对这些不足提出五点可供参考的建议。 关键词： A公司 货币资金 内部控制 Abstract and Key words Abstract: Due to Chinas deepening reform and opening up and vigorously developing the socialist market economy, the competition among enterprises is becoming increasingly fierce. Today, to improve the competitiveness of enterprises is not only to improve the quality of products, but also to establish a scientific, reasonable and efficient internal management system. However, monetary capital, as the most liquid asset, is prone to errors, embezzlement, embezzlement and other situations. Therefore, it is very important to improve the internal control of monetary capital for improving the internal control of enterprises. In reference to some of the internal control of monetary fund related research results at home and abroad, this paper, the concept of internal control of monetary fund, significance, principle and target was stated, and according to the current internal control of monetary fund in A company, and through to the design of its organizational structure, internal control, setting of process, the internal control of the business process funds internal control process comb three stages as A breakthrough point of company internal control of monetary fund system, from the monetary capital planning and allocation, cash receipts and payment and currency capital these three aspects to research the sweep phase, Find out the deficiencies of company As internal control system of monetary funds, and put forward five Suggestions for reference Key words: Company A monetary resources internal control 目录 TOC \o 1-3 \