浅析企业货币资金内部控制毕业论文_精品.doc

浅析企业货币资金内部控制毕业论文 山西财经大学毕业论文（设计） 目录 摘要 ················································· 1 引言 ················································· 5 一 货币资金I 山西财经大学毕业论文（设计） （一）企业货币资金的职务分工控制 ···························· 8 1 出纳员与会计员的分工与制衡 ··························· 9 2 董事长与总经理的制衡 ································ 9 （二）企业货币资金的授权批准控制 ···························· 9 1 合理确定授权批准形式 ································ 9 II 山西财经大学毕业论文（设计） 2 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 ···························· 11 1 收付款原始凭证的控制 ································ 11 2 收付款方式的控制 ··································· 11 3 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 ···························· 13 1 内部审计在货币资金内部控制中的一般要求 ·················· 13 2 库存现金盘点的强化 ································· 14 3 银行账的核对 ······································ 14 结束语 ··············································· 14 参考文献 ············································· 15 致谢 ················································ 17 II 山西财经大学毕业论文（设计） III 山西财经大学毕业论文（设计） 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。 关键词：货币资金；内部控制；问题；对策 1 山西财经大学毕业论文（设计） 2 山西财经大学毕业论文（设计） Abstract Monetary funds throughout the course of economic activities an enterprise, is the enterprise business activities quot;bloodquot;. Hold monetary fund is the enterprise normal production and business operation activities of the basic conditions, is the foundation of enterprise survival and development. Monetary liquidity is strong, high risk, however, neglected to monitor easily, easily lead to loss, to the enterprise’s production and operation. Therefore, establishing and perfecting the internal control of monetary fund system is particularly important. Key words：the monetary funds; Internal control; Problem; countermeasures 3 山西财经大学毕业论文（设计） 4 山西财经大学毕业论文（设计）