本文選題：資金管理　切入點：內部控制　出處：《長沙理工大學》2014年碩士論文　論文類型：學位論文

【摘要】：企業(yè)只要經(jīng)營活動就需要資金管理,它是企業(yè)的血液,流動于企業(yè)的血脈之中,完善的資金內部控制設計是保證企業(yè)能夠健康發(fā)展的前提條件,只有良好的資金內部控制體系才能保證企業(yè)的正常運行。對于國有糧油企業(yè)來說,政策性強,現(xiàn)金流量大,資金封閉性運行,這就對如何充分運作好資金,使資金的使用發(fā)揮效益,資金安全,在企業(yè)體內穩(wěn)定循環(huán)有了更高的標準。因此建立健全公司資金內部控制體系很有必要。本文采納資金管理內部控制有關理論并參考和吸收現(xiàn)有的資金管理控制研究結果,在以H公司為研究背景的情況下,關注H公司資金內部控制現(xiàn)狀,發(fā)現(xiàn)問題分析成因,得出了H公司在職工內部控制意識薄弱、資金風險管控、資金流程規(guī)范、信息系統(tǒng)控制以及監(jiān)督制度方面的缺陷并分析成因,重點在于H公司資金預算不合理、資金收付不合規(guī)、資金清查力度弱小這些歸屬于資金控制活動存在缺陷的問題。在符合H公司戰(zhàn)略規(guī)劃的前提下,本文以資金管理流動性、安全性、效益性為原則,結合我國頒布的企業(yè)內部控制基本規(guī)范和應用指引里資金控制有關內容,參考控制環(huán)境、全面預算、資金收付、授權批準、分離不相容職務、會計系統(tǒng)和監(jiān)控等資金管理方法優(yōu)化H公司資金內部控制體系,完成H公司健全風險管控、實施全面預算、資金收付完善、有效監(jiān)督、營造良好環(huán)境和提高資金信息系統(tǒng)等方面的改進。
[Abstract]:Enterprises need capital management as long as they are engaged in business activities. It is the blood of the enterprise and flows through the blood veins of the enterprise. Perfect design of internal control of funds is the prerequisite to ensure the healthy development of the enterprise. Only a good internal control system of funds can ensure the normal operation of the enterprises. For state-owned grain and oil enterprises, the policy is strong, the cash flow is large, and the funds are closed. To make the use of funds work effectively, and the funds are safe, Therefore, it is necessary to establish and perfect the internal control system of company capital. This paper adopts the theory of internal control of capital management and refers to and absorbs the existing research results of capital management control. Under the circumstance of H company as the research background, we pay close attention to the present situation of H company capital internal control, find out the cause of the problem analysis, and draw the conclusion that H company has weak consciousness of internal control, capital risk control and capital flow standard. The defects in the information system control and supervision system and the causes are analyzed. The key points are that H Company's capital budget is unreasonable, and its cash receipt and payment are not in accordance with the rules. The weak strength of capital inventory is attributed to the defects of capital control activities. In line with the strategic planning of H Company, this paper takes the liquidity, security and efficiency of capital management as the principle. In combination with the basic norms and application guidelines on internal control of enterprises issued in China, the contents of capital control, the reference to the control environment, the overall budget, the receipt and payment of funds, the authorization to approve, and the separation of incompatible duties, Financial management methods such as accounting system and monitoring optimize H Company's capital internal control system, complete H company's sound risk control, implement comprehensive budget, perfect fund receipt and payment, and effective supervision, Create a good environment and improve the financial information system and other aspects of improvement.
【學位授予單位】：長沙理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F406.7;F426.82

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相關期刊論文 前1條

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本文編號：1632000