题目浅谈中小企业货币资金内部控制摘要中小企业是当前我国经济发展中的重要经济形势，随着社会经济的发展，我国中小企业的数量正在不断增加，而货币资金的管理，是中小企业资产管理的重要组成部分，货币资金的流动性强，管理起来具有比较高的风险性，在中小企业的财务管理工作中，货币资金管理工作正逐渐暴露出一些问题。货币资金的管理是中小企业经营发展的重要因素，货币资金的管理控制出现问题，对于企业的经营发展会造成严重的影响。当前我国中小企业发展面临着内外多重影响因素，在发展中遇到了不少难题，因此，做好中小企业货币资金的内部控制工作显得尤为重要。关键词：中小企业；货币资金；内部控制ABSTRACTSmallandmedium-sizedenterprisesisanimportanteconomicsituationinthecurrentourcountryeconomydevelopment,withthedevelopmentofsocialeconomy,thenumberofsmallandmedium-sizedenterprisesinourcountryisincreasing,andmonetarycapitalmanagement,isanimportantpartofthesmallandmedium-sizedenterpriseassetmanagement,monetaryfundsliquidityisstrong,hasarelativelyhighriskmanagement,inthefinancialmanagementofsmallandmedium-sizedenterprises,themonetaryfundsmanagementworkisgraduallyexposedsomeproblems.Monetaryfundmanagementisanimportantfactorinthedevelopmentofsmallandmedium-sizedenterpriseoperationandmanagementofmonetaryfundcontrolproblemsforthebusinessdevelopmentoftheenterprisewillcauseseriousinfluence.Thecurrentourcountrysmallandmedium-sizedenterprisedevelopmentfacedwithmultipleinfluencingfactorsinsideandoutside,metalotofproblemsindeveloping,therefore,todoagoodjoboftheinternalcontrolofmonetaryfundofsmallandmedium-sizedenterprisesisparticularlyimportant.Keywords:smallandmedium-sizedenterprises;Monetaryfund;Theinternalcontrol目录摘要ABSTRACT引言....................................................................................................................................11绪论...................................................................................................................................21.1论文研究的背景............................................................................................................21.2论文研究的意义............................................................................................................21.3论文研究的流程与框架结构........................................................................................22中小企业货币资金内部控制的文献综述........................................................................32.1货币资金内部控制相关文献综述.................................................................................32.1.1国外的研究文献..........................................................................................32.1.2国内的研究文献..........................................................................................42.2国内外中小企业货币资金内部控制的比较借鉴.........................................................43中小企业货币资金内部控制原因及现状分析................................................................53.1中小企业货币资金内部控制原因分析.........................................................................53.1.1管理人员能力的欠缺...................................................................................53.1.2财务工作者能力素质差...............................................................................53.1.3缺乏有力的内部监管...................................................................................63.2中小企...
