服装生产企业货币资金内部控制设计毕业论文（可编辑）.doc

服装生产企业货币资金内部控制设计毕业论文 摘 要 随着经济的全球化发展,企业对货币资金内部控制的要求逐渐规范化,资金短缺或周转不畅势必影响企业正常运行。因此货币资金内部控制管理建设在企业管理中的重要性也逐渐凸显出来。虽说服装企业也制定了内部控制制度,但相对那些规范的大型企业来说管理与实行较为薄弱。我国中小企业尚存在任人唯亲,一人多岗,内部牵制弱的现象。而由此引发的挪用资金,贪污盗窃等问题,所以加强内部控制刻不容缓。为了有效实施企业货币资金内部控制,企业负责人应当带头并督促执行内部控制制度提出一些解决的方法,根据适用原则、成本效益原则、不相容职务相分离原则等建立内部控制制度。以保证企业在经营过程正常运营,实现经营活动的效率和效果,保证财务报表的可靠性、遵循相管法律法规的过程,能够保护其资产的安全与完整。同时加强和改善内部控制是我国中小型企业健康稳健发展保证。因此,笔者决定在指导老师的帮助下,根据前人对国内外服装企业货币资金内部控制现状及存在的问题的研究成果,通过到企业内部调查对货币资金内部控制进行进一步研究,来完成此次论文工作。 本文以象山森迪制衣有限公司为例,通过象山森迪制衣货币资金业务的处理过程分析其货币资金内部控制问题,并提出完善的方法、意见和措施。虽然此次研究的是服装企业货币资金内部控制设计,但相信此次研究能对相关企业或类似企业提供一些借鉴。 关键词:服装生产企业;货币资金;内部控制 Abstract With economic globalization, enterprises Money Control gradually standardized requirements. Shortages or poor flow of funds is bound to affect the normal operation. So Money Control Management building in the importance of enterprise management is gradually becoming prominent. Although the garment enterprises have also developed internal control system, but relative to those of large enterprises, standardize management and implementation of relatively weak. The small and medium-sized enterprises, there is more than one favoritism hillock, internal Dom weak phenomenon. And misappropriation of funds, caused by the embezzlement, so as to strengthen the internal control is urgently needed. In order to effectively implement enterprise internal control of monetary fund, the responsible person of the enterprise shall lead and supervise internal control system, and put forward some solution methods according to applicable principle, cost-benefit principle, the principle of separating the incompatible duties to establish an internal control system etc. To ensure the normal operation of the management process of the enterprise, and achieve operational activities of the efficiency and effectiveness, ensure the reliability of the financial statements, to follow the laws and regulations in tube process that can protect its assets of security and integrity. Whil