浅析企业货币资金内部控制-毕业论文（设计）.docVIP

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2018-11-13 发布于广西
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浅析企业货币资金内部控制-毕业论文（设计）.doc

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山西财经大学毕业论文（设计） PAGE \* MERGEFORMAT PAGE \* MERGEFORMAT 2 PAGE \* MERGEFORMAT PAGE \* MERGEFORMAT I 目录摘要 ················································· 1 引言 ················································· 5 一货币资金内部控制存在的问题 ······························ 5 （一）库存现金和银行存款控制实施方面 ························ 5 1 库存现金管理 ······································ 5 2 银行存款管理 ······································ 6 （二）票据及印章管理的问题 ································ 6 （三）职责分工与授权批准方面 ······························· 6 1 职责分工方面 ······································ 6 2 授权制度和审核批准制度实施方面 ························ 6 二企业货币资金内部控制问题成因分析 ························· 7 （一）货币资金内部控制环境差 ······························· 7 （二）货币资金内部控制关键点被忽视 ·························· 7 （三）货币资金内部控制体系不完善 ···························· 8 （四）缺乏有效的内外监督机制 ······························· 8 三加强企业货币资金内部控制的对策 ··························· 8 （一）企业货币资金的职务分工控制 ···························· 8 1 出纳员与会计员的分工与制衡 ··························· 9 2 董事长与总经理的制衡 ································ 9 （二）企业货币资金的授权批准控制 ···························· 9 1 合理确定授权批准形式 ································ 9 PAGE \* MERGEFORMAT PAGE \* MERGEFORMAT II PAGE \* MERGEFORMAT PAGE \* MERGEFORMAT 1 2 明确授权批准范围、层次、程序和责任 ····················· 10 （三）企业货币资金的会计系统控制 ···························· 11 1 收付款原始凭证的控制 ································ 11 2 收付款方式的控制 ··································· 11 3 保管和稽核控制 ····································· 12 （四）企业货币资金的全面预算控制 ··························· 13 （五）企业货币资金的内部审计控制 ···························· 13 1 内部审计在货币资金内部控制中的一般要求 ·················· 13 2 库存现金盘点的强化 ································· 14 3 银行账的核对 ······································ 14 结束语 ··············································· 14 参考文献 ············································· 15 致谢 ················································ 17 PAGE \* MERGEFORMAT PAGE \* MERGEFORMAT 16 PAGE \* MERGEFORMAT PAGE \* MERGEFORMAT 17 摘要货币资金贯穿于一个企业经济活动的全