本科学位论文-小微企业货币资金内部控制存在的问题及对策.doc

本科毕业设计(论文) 题目：小微企业货币资金内部控制存在的问题及对策  摘要 最近这几年,财务管理问题逐渐严重显现,向快速发展的小微企业敲了一记警钟。在经济快速发展的背后，许多的小微企业在管理上混乱不堪,造成了财产的严重浪费，大大降低了工作效率，也带来经济利益的损失，甚至还会导致腐败现象的滋生，屡见不鲜，这都是和健全的、完善的货币资金内部控制系统的管理系统有直接的关系。因此，建立高标准高质量的货币资金内部控制制度就显得非常重要了。 为了总结得出小微企业货币资金内部控制管理时存在问题的经验和教训,改善和加强小微企业的货币资金内部控制体系和管理体系,本文详细清楚的分析了当前我国部分小微企业货币资金内部控制管理上存在的问题,而且还分析了存在问题的主要原因并提出相关合理的建议。为我国建立完善的小微企业货币资金内部控制提供参考意见和解决对策,希望在改善和加强小微企业货币资金内控的问题上提供了解决的新思路。 关键字：小微企业；货币资金；内部控制 Abstract In recent years, the financial management problems appeared gradually serious, to the rapid development of small micro enterprise knocked a wake-up call. Behind the rapid economic development, many of the chaos on the small micro enterprise in management, causing serious waste of assets, greatly reduces the working efficiency, also bring economic benefits to loss, can lead to corruption, even, this is all and perfect, perfect the internal control of monetary fund system of the management system has a direct relationship. Monetary fund because of its performance with high liquidity, low security, and can be used directly to pay, the characteristics of the so many intentional outlaws became the first target of the crime of embezzlement, theft, embezzlement, so it brought great danger to the safety of the monetary funds, thus causing a waste of money and loss, serious can lead to small micro enterprise unsustainable production and business operation. But money is not only throughout the enterprises economic activities, and is the enterprise production and business operation flow blood, therefore, to establish a high standard high quality of the internal control of monetary fund system is very important. To conclude that the small micro enterprise internal control of monetary fund management problems of the experiences and lessons, to improve and strengthen the small micro enterprises internal control of monetary fund system and manag