本文選題：貨幣資金 + 內(nèi)部控制��； 參考：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文

【摘要】：論文通過(guò)文獻(xiàn)研究法、實(shí)地調(diào)查法等多種研究方法,以T公司為案例,分析了企業(yè)貨幣資金內(nèi)部控制的相關(guān)問(wèn)題。文章研究認(rèn)為,隨著經(jīng)濟(jì)的發(fā)展和社會(huì)的不斷進(jìn)步,企業(yè)的內(nèi)部控制逐漸引起了學(xué)者和企業(yè)家的逐漸關(guān)注。貨幣資金作為企業(yè)現(xiàn)金流的重要組成部分,對(duì)企業(yè)的發(fā)展十分重要。企業(yè)的貨幣資金必須要加強(qiáng)內(nèi)部控制,通過(guò)建立和完善企業(yè)貨幣資金的內(nèi)部控制手段,逐漸規(guī)范企業(yè)的貨幣資金的使用,對(duì)于提升企業(yè)的財(cái)務(wù)管理效應(yīng),促進(jìn)企業(yè)之間的合理分配,促進(jìn)企業(yè)的可持續(xù)性發(fā)展,具有十分重要的現(xiàn)實(shí)價(jià)值和意義。在總結(jié)企業(yè)內(nèi)部控制的基礎(chǔ)上,本文概述了企業(yè)貨幣資金內(nèi)部控制理論。企業(yè)貨幣資金的內(nèi)部控制的內(nèi)容包括要加強(qiáng)貨幣資金的完整性控制,安全控制和效率控制。企業(yè)貨幣資金內(nèi)部控制的關(guān)鍵點(diǎn)包括分工控制、貨幣資本收益控制、貨幣資本支出控制、貨幣資金保管控制等關(guān)鍵點(diǎn)控制。然后,本文以T公司為例,分析了T公司目前貨幣資金內(nèi)部控制的現(xiàn)狀,并分析了T公司貨幣資金內(nèi)部控制的突出問(wèn)題,包括存在T公司銀行存款的“銀行賬戶”問(wèn)題,資金使用效率的不完全控制,實(shí)時(shí)金融軟件的難度以反映交易情況,究其主要原因是因?yàn)楣ぷ髀氊?zé)不規(guī)范,人員素質(zhì)不合標(biāo)準(zhǔn),資金質(zhì)量不規(guī)范,員工素質(zhì)不規(guī)范。貨幣資本收入和支出管理不規(guī)范,忽視了對(duì)授權(quán)控制的貨幣資金的控制,缺乏健全的內(nèi)部評(píng)價(jià)機(jī)制和監(jiān)管機(jī)制。最后文章提出了T公司內(nèi)部控制貨幣資金對(duì)策,即需要完善公司內(nèi)部治理,要對(duì)貨幣資金內(nèi)部控制進(jìn)行科學(xué)合理授權(quán),促進(jìn)公司資金內(nèi)部控制的發(fā)展。
[Abstract]:Through literature research, field investigation and other research methods, this paper takes T Company as a case to analyze the related problems of the internal control of enterprise monetary funds. With the development of economy and the progress of society, the internal control of enterprises has gradually attracted the attention of scholars and entrepreneurs. As an important part of cash flow, monetary funds are very important to the development of enterprises. The monetary fund of the enterprise must strengthen the internal control, by establishing and perfecting the internal control means of the monetary fund of the enterprise, and gradually standardizing the use of the monetary fund of the enterprise, it will enhance the financial management effect of the enterprise. It is of great practical value and significance to promote the rational distribution among enterprises and to promote the sustainable development of enterprises. On the basis of summarizing the internal control of enterprises, this paper summarizes the theory of internal control of enterprise monetary funds. The contents of the internal control of the enterprise monetary fund include strengthening the integrality control, the safety control and the efficiency control of the money fund. The key points of the internal control of enterprise monetary funds include division of labor control, monetary capital income control, monetary capital expenditure control, monetary fund custody control and other key points control. Then, taking T Company as an example, this paper analyzes the current situation of T Company's current internal control of monetary funds, and analyzes the outstanding problems of T Company's internal control of monetary funds, including the "bank account" of T company's bank deposits. The incomplete control of the efficiency of the use of funds and the difficulty of real-time financial software to reflect the trading situation are mainly due to the non-standard work responsibilities, the substandard quality of personnel, the non-standard quality of funds and the non-standard quality of employees. The management of monetary capital income and expenditure is not standardized and neglects the control of monetary funds controlled by authorization and lacks a sound internal evaluation mechanism and supervision mechanism. Finally, the paper puts forward the countermeasures of T company's internal control of monetary funds, that is, it is necessary to perfect the internal governance of the company, to give scientific and reasonable authorization to the internal control of the money funds, and to promote the development of the internal control of the company's funds.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.471;F406.7

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