目 录第一章 绪论.........................................................1（一）讨论背景与意义................................................1（二）国内外讨论综述................................................11.国外讨论综述......................................................12.国内讨论综述......................................................2（三）讨论方法......................................................31.文献分析法........................................................32.案例分析法........................................................33. 定性分析法.......................................................3第二章 基础理论.....................................................3（一）货币资金......................................................3（二）内部控制......................................................41.内部控制的概念....................................................42.内部控制的作用....................................................43.内部控制的的局限性................................................4（三）中小企业的概念................................................5第三章 玉环现代机床厂货币资金内部控制现状...........................7（一）玉环现代机床厂所属行业特点及基本状况..........................71. 数控机床行业特点.................................................72.数控机床企业基本状况..............................................7（二）玉环现代机床厂基本状况及组织结构..............................81.玉环现代机床厂背景................................................82.玉环现代机床厂组织结构............................................8第三章 玉环现代机床厂货币资金内部控制存在的问题及分析...............9（一）玉环现代机床厂货币资金内部控制存在的问题......................91.货币资金流程人配置不当............................................92.货币资金管理混乱..................................................93.货币资金流程授权控制与职责分离不清楚.............................104.货币资金内部控制设计不合理............................
