浅析榆林通达建筑公司货币资金的内部控制摘要：货币资金贯穿于一个企业经济活动的全过程，是企业经营活动的“血液”。持有货币资金是企业进行正常生产经营活动的基本条件，是企业生存和发展的基础。但是，货币资金流动性强、风险性高，易疏于管理监控，很容易导致流失，给企业的生产经营造成困难，企业应找出在货币资金内部控制中出现的问题，并且针对这一系列的问题找出有效地对策去改善。为了有效的实施企业货币资金内部控制，企业应带头督促执行内部控制，应当配备德才兼备的人员执行内部控制，应当严格遵守银行结算纪律。这样才能更好的有效地吧企业内部控制制度完善。关键词：货币资金；内部控制；问题；对策TheinternalcontrolofmonetaryfundyulintongdaconstructioncompanyisanalysedAbstract:themonetarycapitalthroughoutthecourseofanenterpriseeconomicactivity,isthe"blood"ofbusinessactivity.Holdmonetarycapitalisthebasicconditionofnormalproductionandbusinessoperationactivitiesofenterprise,isthefoundationofenterprisesurvivalanddevelopment.Monetaryliquidityisstrong,highrisk,however,iseasilyneglectedmonitoring,itiseasytoleadtoloss,toenterprise'sproductionandoperationdifficulties,enterprisesshouldfindouttheinternalcontrolofmonetaryfundproblems,andfindouteffectivecountermeasuresforthisseriesofproblemstoimprove.Inordertoeffectivelyimplementtheenterpriseinternalcontrolofmonetaryfund,supervisetheexecutionofinternalcontrol,enterpriseshouldtaketheleadshallbeequippedwiththeexecutionofinternalcontrol,ofhavingbothabilityandpoliticalintegrityshallstrictlyabidebythedisciplinesbanksettlement.Inthiswaycanwebettereffectivelyimproveenterpriseinternalcontrolsystem.Keywords:themonetaryfunds,Internalcontrol;Problem;countermeasures目录引言...................................................................................................11.货币资金内部控制的概述..............................................................11.1内部控制概念.........................................................................11.2货币资金概念.........................................................................31.3内部控制的目标.....................................................................32．公司货币资金内部控制的现状...................................................32.1公司简介................................................................................32.2企业货币资金内部控制的现状............................................42.2.1加强货币资金预算制度建设......................................52.2.2建立授权审批制度.....................................................53．公司货币资金的内部控制存在的问题.......................................63.1职责分工不明确...................................................................63.2授权审批程序不规范...........................................................63.3货币资金收支业务不规范...................................................74．公司货币资金的内部控制存在问题的原因...............................84.1管理人员素质.......................................................................84.2内部审计机构独立性差.......................................................95．加强货币资金内部控制的对策...................................................95.1建立不相容职务岗位分离制度...........................................95.2建立规范的授权审批制度...................................................95.3加强货币资金内部控制....................................................105.4加强管理者对资金内控风险的重视...
