《企業(yè)貨幣資金內(nèi)部控制存在的問題及對(duì)策本科畢業(yè)論文》

1、目 錄第一章 緒論.........................................................1（一）研究背景與意義................................................1（二）國(guó)內(nèi)外研究綜述................................................11.國(guó)外研究綜述...........................

2、...........................12.國(guó)內(nèi)研究綜述......................................................2（三）研究方法......................................................31.文獻(xiàn)分析法........................................................32.案

3、例分析法........................................................33. 定性分析法.......................................................3第二章 基礎(chǔ)理論.....................................................3（一）貨幣資金..........................

4、............................3（二）內(nèi)部控制......................................................41.內(nèi)部控制的概念....................................................42.內(nèi)部控制的作用....................................................43.內(nèi)部控

5、制的的局限性................................................4（三）中小企業(yè)的概念................................................5第三章 玉環(huán)現(xiàn)代機(jī)床廠貨幣資金內(nèi)部控制現(xiàn)狀...........................7（一）玉環(huán)現(xiàn)代機(jī)床廠所屬行業(yè)特點(diǎn)及基本狀況..........................71. 數(shù)控機(jī)床行業(yè)

6、特點(diǎn).................................................72.數(shù)控機(jī)床企業(yè)基本狀況..............................................7（二）玉環(huán)現(xiàn)代機(jī)床廠基本狀況及組織結(jié)構(gòu)..............................81.玉環(huán)現(xiàn)代機(jī)床廠背景................................................

7、82.玉環(huán)現(xiàn)代機(jī)床廠組織結(jié)構(gòu)............................................8第三章 玉環(huán)現(xiàn)代機(jī)床廠貨幣資金內(nèi)部控制存在的問題及分析...............9（一）玉環(huán)現(xiàn)代機(jī)床廠貨幣資金內(nèi)部控制存在的問題......................91.貨幣資金流程人配置不當(dāng)............................................92.貨幣資金管理混亂....

8、..............................................93.貨幣資金流程授權(quán)控制與職責(zé)分離不清晰.............................103企業(yè)貨幣資金內(nèi)部控制存在的問題及對(duì)策 企業(yè)貨幣資金內(nèi)部控制存在的問題及對(duì)策摘要： 摘要：貨幣資金是企業(yè)流動(dòng)性最強(qiáng)、控制風(fēng)險(xiǎn)最高的資產(chǎn)，是單位生存與發(fā)展的基礎(chǔ)。貨幣資金是單位流動(dòng)資產(chǎn)的重要組成部分，是進(jìn)行生產(chǎn)經(jīng)營(yíng)活動(dòng)不可缺少的條件，其業(yè)務(wù)收支十

9、分頻繁，流動(dòng)性極大，此外貨幣資金及時(shí)資本運(yùn)動(dòng)的起點(diǎn)，又是資本運(yùn)動(dòng)的終點(diǎn)。本文主要通過分析貨幣資金內(nèi)部控制特點(diǎn)及其體系，指出建立健全貨幣資金內(nèi)部控制的必要性。對(duì)目前企業(yè)的貨幣資金內(nèi)部控制進(jìn)行分析指出其存在的缺陷與不足，以及需要改正和完善的地方。關(guān)鍵詞： 關(guān)鍵詞：貨幣資金、內(nèi)部控制、中小企業(yè)、玉環(huán)現(xiàn)代機(jī)床廠Abstract AbstractThe monetary fund is the most liquid companies, con

10、trolling highest risk assets, is the basis for the unit's survival and development. Monetary fund units is an important part of current assets, production and business activities conducted an indispensable condition,

11、 its operating income, very frequently, great mobility, in addition to the starting point of monetary funds and timely movement of capital, but also the end of capital movement. In this paper, by analyzing the

12、 monetary system of internal financial control characteristics and points out the necessity of establishing a sound monetary fund internal control. Monetary funds for the current enterprise internal control analysis poin