本科论文 摘 要货币资金对于企业来说是必不可少的，保障了企业的顺利运行。如果企业货币资金缺失严重，企业就很难运营。本文通过研究国美电器有限公司货币资金管理存在问题，针对公司在货币资金管理制度不够完善，货币资金的使用效率偏低，企业内部从事会计的人员专业水平和素质不高，登账入账不及时以及收支业务不合理等相关问题进行研究，并提出完善公司制度和财务软件体系，提高企业资金使用效率，注重会计人员整体素质水平，注重人才引进和加强服务机构的建立，财务处理程序以及加强货币资金收支内部控制等相关对策，事实上，大多数管理人员并不完全了解内部控制管理地风险，这种风险往往将费用、资产等的核查等同于内部控制审计。同时，仅仅把管理的重点放在系统内部是不够的，还应该充分关注外部。在这种情况下，进一步规范内部控制法律制度，加强公司内部控制意识和内部控制协调能力，同时提高内部控制流程缺陷及后经营要改进，内部控制可以保证企业管理能够按照规定进行。关键词：货币资金管理；货币资金；预算管理本科论文AbstractMoney is one of the important factors to ensure the smooth operation of enterprises, the lack of monetary funds will bring great obstacles to the development of enterprises. Through the study of the monetary fund management of Gome Electric Co., Ltd., for Gome Electric Co., Ltd.'s monetary fund system is not perfect, the efficiency of the use of money funds is not high,the account ingress are not timely and the income and expenditure business unreasonable and other related issues, and put forward to improve the China's internal control audit in the implementation procedures are relatively perfect, internal control audit for e-commerce enterprises and all walks of life, its basic process is basically the same and strengthen the internal control of monetary funds revenue and expenditure and other related countermeasures, so that Gome Electric Co. , Ltd. monetary funds can be effectively managed.In the development of modern society, the internal audit work of...
