【摘要】：近年來,在我國資本市場上,一批“優(yōu)秀”企業(yè)的財務舞弊案浮出水面,如2013年萬福生科造假事件、光大烏龍指事件等,造成投資者對企業(yè)的嚴重信任危機,雖然證監(jiān)會、財政部對資本市場嚴以監(jiān)督控制,但資本市場仍不平靜。造成財務舞弊的原因有很多,其中不健全的內部控制制度是很重要的一個原因。在對大量文獻進行整理分析的基礎上,首先闡述了本篇文章研究的目的和意義、研究的內容和文章的結構,其次對文章涉及的概念和運用的理論進行了界定,同時對TSY沈陽分公司的以及貨幣資金內部控制的基本情況進行了描述,然后結合TSY公司沈陽分公司的貨幣資金的內控的具體情況,采取定性和定量的分析方式,分析該公司現存的貨幣資金內部控制活動存在的問題,最后提出了解決這些問題的改進意見。文章在研究TSY公司沈陽分公司貨幣資金內部控制的過程中,首先通過調查和采訪的方式,收集有關公司內部控制的材料和數據后進行必要的分析、挑選和整理,分別發(fā)現TSY沈陽分公司的貨幣資金預算存在缺陷、漏洞;貨幣資金控制中出納與會計、支付與記賬等不相容崗位未按公司的控制制度嚴格控制的問題;貨幣資金授權審批控制管理點不明確、公司整體授權審批氛圍不積極等問題;貨幣資金清查制度可以進行加強和改進等問題。為了解決這些問題,從貨幣資金內部控制的理論以同行業(yè)的經驗中尋找適合TSY沈陽分公司的貨幣資金內部控制的方法,提出了完善控制制度和流程的方式,另外,各個不同的環(huán)節(jié)都可以通過控制點的控制來進行控制以達到加強集中管理貨幣資金的效果。這些改進措施不僅能加強公司資金的控制,提高內部控制效率,減少差錯和舞弊行為,還能加強資金的使用效率、提高公司的資金經營,使公司以最優(yōu)狀態(tài)躋身行業(yè)前列。
[Abstract]:In recent years, in the capital market of our country, the financial fraud cases of a number of "excellent" enterprises have surfaced, such as the counterfeiting incident of Wanfu Science in 2013, the Everbright Wulong incident, and so on, which has caused a serious crisis of trust among investors in the enterprises, although the Securities Regulatory Commission, The Ministry of Finance supervises and controls the capital markets, but the capital markets are still not calm. There are many reasons for financial fraud, among which imperfect internal control system is a very important reason. Based on the analysis of a large number of documents, the purpose and significance of the research, the content and structure of the article are expounded, and the concepts and theories involved in the article are defined. At the same time, it describes the basic situation of TSY Shenyang Branch and the internal control of monetary funds, and then combines with the specific situation of the internal control of monetary funds of TSY Shenyang Branch, and adopts qualitative and quantitative analysis methods. This paper analyzes the problems existing in the internal control activities of the company's currency funds, and finally puts forward some suggestions to solve these problems. In the course of studying the internal control of currency funds in Shenyang Branch of TSY Company, firstly, through the way of investigation and interview, the paper collects the materials and data about the company's internal control and carries on the necessary analysis, selection and arrangement. It is found that there are defects and loopholes in the money fund budget of TSY Shenyang Branch, and that the incompatible positions of cashier and accountant, payment and bookkeeping are not strictly controlled according to the company's control system. The management points of the monetary fund authorization examination and approval control are not clear, the whole company authorization examination and approval atmosphere is not active and so on, and the monetary fund check system can be strengthened and improved. In order to solve these problems, from the theory of the internal control of monetary funds and the experience of the same industry, we seek the methods of internal control of monetary funds suitable for TSY Shenyang Branch, and put forward the ways to perfect the control system and flow. In addition, Different links can be controlled by the control point to strengthen the centralized management of monetary funds. These measures can not only strengthen the control of the company's capital, improve the efficiency of the internal control, reduce errors and fraud, but also strengthen the efficiency of the use of the funds, improve the company's capital management, and make the company rank in the forefront of the industry in the best condition.
【學位授予單位】：遼寧大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F253.7;F259.1

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