浅析建筑公司货币资金的内部控制分析研究 会计学专业VIP专享VIP免费

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............