本文選題：煙草公司 + 貨幣資金��； 參考：《湖南大學(xué)》2014年碩士論文

【摘要】：煙草行業(yè)長期實(shí)行專賣體制，具有明顯的政策性導(dǎo)向。隨著市場化改革的不斷深入，煙草企業(yè)在內(nèi)部控制方面存在的問題愈加突顯。如何在激烈的競爭中發(fā)揮企業(yè)效能，達(dá)到最大的經(jīng)濟(jì)效益，強(qiáng)化內(nèi)控、防范風(fēng)險是關(guān)鍵。資金流動伴隨企業(yè)經(jīng)營活動的全過程，是企業(yè)維持經(jīng)營發(fā)展的必要條件。由于貨幣資金具有高度的流動性，舞弊或盜用的風(fēng)險高，因此，企業(yè)內(nèi)部控制應(yīng)以貨幣資金控制為關(guān)鍵，確保貨幣資金的安全有效使用。 ZJJ煙草公司作為煙草商業(yè)企業(yè)的代表，，近年來總體發(fā)展良好，但其在貨幣資金內(nèi)部控制方面仍然存在風(fēng)險和漏洞。本文在梳理現(xiàn)有貨幣資金內(nèi)部控制相關(guān)文獻(xiàn)的基礎(chǔ)上，結(jié)合公司貨幣資金業(yè)務(wù)特點(diǎn)，將貨幣資金業(yè)務(wù)流程分為三個階段進(jìn)行研究，即貨幣資金預(yù)算與調(diào)撥階段、貨幣資金收支階段、貨幣資金內(nèi)控監(jiān)督評價階段。在研究中，本文運(yùn)用貨幣資金內(nèi)部控制相關(guān)理論，對公司貨幣資金內(nèi)部控制現(xiàn)狀進(jìn)行描述。以內(nèi)部控制有效性目標(biāo)為導(dǎo)向，結(jié)合電子支付新環(huán)境的影響，提出公司貨幣資金內(nèi)部控制存在的問題和風(fēng)險，并從內(nèi)部控制五要素的角度對問題根源展開分析，最后針對相關(guān)問題提出改進(jìn)建議，重點(diǎn)對加強(qiáng)月度資金預(yù)算管理、多元化存款方式提高資金收益率和加強(qiáng)電子支付環(huán)境下的收支控制進(jìn)行闡述，并對相關(guān)業(yè)務(wù)流程進(jìn)行優(yōu)化。 本文旨在通過研究ZJJ煙草公司貨幣資金內(nèi)部控制，為其他煙草商業(yè)企業(yè)完善貨幣資金內(nèi)部控制提供借鑒與參考，以提高國有資本的運(yùn)營效率，實(shí)現(xiàn)國有資本的保值增值。
[Abstract]:Tobacco industry long-term implementation of the monopoly system, with a clear policy-oriented. With the deepening of market-oriented reform, the problems in the internal control of tobacco enterprises have become more and more prominent. How to exert the efficiency of the enterprise in the fierce competition, to achieve the maximum economic benefit, to strengthen the internal control and to guard against the risks are the key points. Capital flow accompany the whole process of business activities, is the necessary condition for enterprises to maintain business development. Due to the high liquidity of monetary funds and the high risk of fraud or embezzlement, the internal control of enterprises should take the control of monetary funds as the key to ensure the safe and effective use of money funds. ZJJ Tobacco Company, as a representative of tobacco commercial enterprises, has developed well in recent years, but there are still some risks and loopholes in the internal control of monetary funds. On the basis of combing the existing literature on the internal control of money funds and combining the characteristics of the company's money fund business, this paper divides the business process of money funds into three stages, namely, the phase of money fund budget and allocation. The monetary fund income and expenditure stage, the monetary fund internal control supervision appraisal stage. In the study, this paper describes the current situation of the internal control of the company's monetary funds by using the relevant theories of the internal control of monetary funds. Based on the objective of the effectiveness of internal control and the influence of the new environment of electronic payment, this paper puts forward the problems and risks of the internal control of the company's monetary funds, and analyzes the root causes of the problems from the perspective of the five elements of the internal control. Finally, the paper puts forward some suggestions for improving the related problems, focusing on strengthening the monthly fund budget management, diversification of deposit methods to increase the rate of return on funds and strengthen the electronic payment environment of income and expenditure control, and optimize the related business processes. The purpose of this paper is to provide reference and reference for other tobacco commercial enterprises to improve the internal control of monetary funds by studying the internal control of monetary funds of ZJJ Tobacco Company in order to improve the operational efficiency of state-owned capital and to realize the maintenance and increase of state-owned capital.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.8

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