《企業(yè)貨幣資金內部控制存在的問題及對策本科畢業(yè)論文》

1、目 錄第一章 緒論.........................................................1（一）研究背景與意義................................................1（二）國內外研究綜述................................................11.國外研究綜述...........................

2、...........................12.國內研究綜述......................................................2（三）研究方法......................................................31.文獻分析法........................................................32.案

3、例分析法........................................................33. 定性分析法.......................................................3第二章 基礎理論.....................................................3（一）貨幣資金..........................

4、............................3（二）內部控制......................................................41.內部控制的概念....................................................42.內部控制的作用....................................................43.內部控

5、制的的局限性................................................4（三）中小企業(yè)的概念................................................5第三章 玉環(huán)現(xiàn)代機床廠貨幣資金內部控制現(xiàn)狀...........................7（一）玉環(huán)現(xiàn)代機床廠所屬行業(yè)特點及基本狀況..........................71. 數(shù)控機床行業(yè)

6、特點.................................................72.數(shù)控機床企業(yè)基本狀況..............................................7（二）玉環(huán)現(xiàn)代機床廠基本狀況及組織結構..............................81.玉環(huán)現(xiàn)代機床廠背景................................................

7、82.玉環(huán)現(xiàn)代機床廠組織結構............................................8第三章 玉環(huán)現(xiàn)代機床廠貨幣資金內部控制存在的問題及分析...............9（一）玉環(huán)現(xiàn)代機床廠貨幣資金內部控制存在的問題......................91.貨幣資金流程人配置不當............................................92.貨幣資金管理混亂....

8、..............................................93.貨幣資金流程授權控制與職責分離不清晰.............................103企業(yè)貨幣資金內部控制存在的問題及對策 企業(yè)貨幣資金內部控制存在的問題及對策摘要： 摘要：貨幣資金是企業(yè)流動性最強、控制風險最高的資產，是單位生存與發(fā)展的基礎。貨幣資金是單位流動資產的重要組成部分，是進行生產經營活動不可缺少的條件，其業(yè)務收支十

9、分頻繁，流動性極大，此外貨幣資金及時資本運動的起點，又是資本運動的終點。本文主要通過分析貨幣資金內部控制特點及其體系，指出建立健全貨幣資金內部控制的必要性。對目前企業(yè)的貨幣資金內部控制進行分析指出其存在的缺陷與不足，以及需要改正和完善的地方。關鍵詞： 關鍵詞：貨幣資金、內部控制、中小企業(yè)、玉環(huán)現(xiàn)代機床廠Abstract AbstractThe monetary fund is the most liquid companies, con

10、trolling highest risk assets, is the basis for the unit's survival and development. Monetary fund units is an important part of current assets, production and business activities conducted an indispensable condition,

11、 its operating income, very frequently, great mobility, in addition to the starting point of monetary funds and timely movement of capital, but also the end of capital movement. In this paper, by analyzing the

12、 monetary system of internal financial control characteristics and points out the necessity of establishing a sound monetary fund internal control. Monetary funds for the current enterprise internal control analysis poin