本文關鍵詞：S公司貨幣資金內部控制研究　出處：《湘潭大學》2014年碩士論文　論文類型：學位論文

  更多相關文章： S公司 貨幣資金 內部控制

【摘要】：很多企業(yè)由于缺乏健全有效的內部控制制度和體系，從而可能引起經營管理混亂，財產損失浪費，工作效率和經濟效益降低，還可能會引起腐敗現(xiàn)象的發(fā)生。貨幣資金由于其流動性高、安全性低、易疏于管理監(jiān)控的特性，尤其是還可以直接用于支付的特性，因此貨幣資金成為了有心的不法分子貪污、盜竊、挪用的對象，貨幣資金很容易流失，，給企業(yè)的生產經營造成困難。據(jù)統(tǒng)計，我國各級執(zhí)法部門近幾年來查處的經濟違法犯罪的案件中，私設小金庫、非法挪用資金的案件屢見不鮮，涉案金額之大、人數(shù)之眾，令人瞠目結舌。內部控制失效，特別是貨幣資金內部控制失效是這些案件發(fā)生的根本原因。在這種大環(huán)境下，各個企業(yè)對其貨幣資金的內部控制必須保證嚴標準高要求。因此，建立健全貨幣資金內部控制體系尤為重要。 貨幣資金一直貫穿于企業(yè)經濟活動的全過程，是企業(yè)經營活動的“血液”，因此貨幣資金控制必須一直是企業(yè)內部控制的重點。為了總結企業(yè)在貨幣資金內部控制方面的經驗和教訓，完善和強化中小型企業(yè)貨幣資金的內部控制，本人選擇了婁底S新材料股份有限公司（以下簡稱“S公司”）的貨幣資金的內部控制進行研究，力圖通過貨幣資金內控制度的設計與完善，在保證貨幣資金安全的前提下，實現(xiàn)貨幣資金運用效果和效率的最大化，為中國的軋輥企業(yè)以及準備上市的中小企業(yè)的貨幣資金內部控制建設提供良好的借鑒參考。 本文首先對文章的選題背景及意義、國內外文獻進行簡單的闡述。其次對貨幣資金管理理論和內部控制理論進行介紹。然后介紹S公司貨幣資金內部控制的基本情況，從貨幣資金職務分工、授權批準控制、會計控制系統(tǒng)、資金預算控制和內部監(jiān)控體系方面分析其存在的問題和不足。接著根據(jù)S公司貨幣資金內部控制存在的問題和不足提出相對應的完善其內控的基本思路、方法及建議，包括完善職務分工控制，完善貨幣資金授權批準控制，完善貨幣資金會計控制系統(tǒng)，完善全面預算控制，完善內部審計職能等，文章最后筆者對S公司貨幣資金收入和支出流程方面重新進行完善，得出實際可操作性的具體的業(yè)務流程。
[Abstract]:Due to the lack of a sound and effective internal control system and system, many enterprises may cause confusion in management, property loss and waste, and lower working efficiency and economic benefits. Due to its high liquidity, low security, easy to manage the characteristics of monitoring, especially can also be directly used to pay the characteristics. As a result, money has become the object of intentional embezzlement, theft and misappropriation, and it is easy to drain money, which causes difficulties to the production and operation of enterprises. According to statistics. In recent years, the law enforcement departments at all levels of our country have investigated and dealt with cases of economic crimes, in which small coffers have been set up privately, and the cases of illegally misappropriating funds are common, involving a large amount of money and a large number of people. Jaw-dropping. The failure of internal controls, especially of monetary funds, is the root cause of these cases. Each enterprise must ensure strict standard and high requirements for the internal control of its monetary funds. Therefore, it is very important to establish and perfect the internal control system of monetary funds. The money fund runs through the whole process of the enterprise economic activity all the time, it is the "blood" of the business activity of the enterprise. Therefore, the control of money funds must always be the focus of the internal control of enterprises. In order to sum up the experience and lessons of the internal control of money funds in enterprises, improve and strengthen the internal control of the money funds of small and medium-sized enterprises. I choose Loudi S New material Co., Ltd. (hereinafter referred to as "S Company") of the internal control of monetary funds to study, through the design and improvement of the system of internal control of monetary funds. Under the premise of ensuring the safety of the money funds, we can maximize the effectiveness and efficiency of the use of the money funds. It provides a good reference for the construction of the internal control of the currency funds of the roller enterprises and the small and medium-sized enterprises to be listed in China. First of all, the background and significance of this paper. Secondly, it introduces the theory of money fund management and the theory of internal control. Then it introduces the basic situation of the internal control of money funds in S company, from the division of duties of money funds. Authorized approval control, accounting control system. Capital budget control and internal control system analysis of its existing problems and deficiencies. Then according to the S company money funds internal control problems and deficiencies to improve its internal control of the basic ideas. Methods and suggestions include perfecting the control of job division of labor, perfecting the control of authorization and approval of monetary funds, perfecting the accounting control system of monetary funds, perfecting the overall budget control, perfecting the functions of internal audit, and so on. At the end of the paper, the author reperfects the flow of money income and expenditure of S Company, and obtains the practical operational business process.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.72;F406.7

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