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《淺析企業(yè)貨幣資金內(nèi)部控制 畢業(yè)論文》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在學(xué)術(shù)論文-天天文庫(kù)。
1、目錄摘要·················································1引言·················································5一貨幣資金內(nèi)部控制存在的問(wèn)題······························5（一）庫(kù)存現(xiàn)金和銀行存款控制實(shí)施方面························51庫(kù)存現(xiàn)金管理······································52銀行存款管理······················
2、················6（二）票據(jù)及印章管理的問(wèn)題································6（三）職責(zé)分工與授權(quán)批準(zhǔn)方面·······························61職責(zé)分工方面······································62授權(quán)制度和審核批準(zhǔn)制度實(shí)施方面························6二企業(yè)貨幣資金內(nèi)部控制問(wèn)題成因分析·························7（一）貨幣資金內(nèi)部控制環(huán)境差················
3、···············7（二）貨幣資金內(nèi)部控制關(guān)鍵點(diǎn)被忽視··························7（三）貨幣資金內(nèi)部控制體系不完善····························8（四）缺乏有效的內(nèi)外監(jiān)督機(jī)制·······························8三加強(qiáng)企業(yè)貨幣資金內(nèi)部控制的對(duì)策···························8（一）企業(yè)貨幣資金的職務(wù)分工控制····························81出納員與會(huì)計(jì)員的分工與制衡···············
4、············92董事長(zhǎng)與總經(jīng)理的制衡································9I（二）企業(yè)貨幣資金的授權(quán)批準(zhǔn)控制····························91合理確定授權(quán)批準(zhǔn)形式································9I2明確授權(quán)批準(zhǔn)范圍、層次、程序和責(zé)任·····················10（三）企業(yè)貨幣資金的會(huì)計(jì)系統(tǒng)控制····························111收付款原始憑證的控制·······················
5、·········112收付款方式的控制···································113保管和稽核控制·····································12（四）企業(yè)貨幣資金的全面預(yù)算控制···························13（五）企業(yè)貨幣資金的內(nèi)部審計(jì)控制····························131內(nèi)部審計(jì)在貨幣資金內(nèi)部控制中的一般要求··················132庫(kù)存現(xiàn)金盤點(diǎn)的強(qiáng)化························
6、·········143銀行賬的核對(duì)······································14結(jié)束語(yǔ)···············································14參考文獻(xiàn)·············································15致謝················································17IIIIII摘要貨幣資金貫穿于一個(gè)企業(yè)經(jīng)濟(jì)活動(dòng)的全過(guò)程，是企業(yè)經(jīng)營(yíng)活動(dòng)的“血液”。持有貨幣資金是企業(yè)進(jìn)行正常生產(chǎn)
7、經(jīng)營(yíng)活動(dòng)的基本條件，是企業(yè)生存和發(fā)展的基礎(chǔ)。但是，貨幣資金流動(dòng)性強(qiáng)、風(fēng)險(xiǎn)性高，易疏于管理監(jiān)控，很容易導(dǎo)致流失，給企業(yè)的生產(chǎn)經(jīng)營(yíng)造成困難。因此，建立健全貨幣資金內(nèi)部控制體系尤為重要。關(guān)鍵詞：貨幣資金；內(nèi)部控制；問(wèn)題；對(duì)策1717AbstractMonetaryfundsthroughoutthecourseofeconomicactivitiesanenterprise,istheenterprisebusinessactivities"blood".Holdmonetaryfundistheenterprisenormalprodu
8、ctionandbusinessoperationactivitiesofthebasicconditions,isthefoundationofenterprisesurvivalanddevelopment.Monetaryliq
