T公司货币资金内部控制问题研究

发布时间：2018-04-25 12:41

本文选题：货币资金 + 内部控制　；参考：《首都经济贸易大学》2017年硕士论文

【摘要】：论文通过文献研究法、实地调查法等多种研究方法,以T公司为案例,分析了企业货币资金内部控制的相关问题。文章研究认为,随着经济的发展和社会的不断进步,企业的内部控制逐渐引起了学者和企业家的逐渐关注。货币资金作为企业现金流的重要组成部分,对企业的发展十分重要。企业的货币资金必须要加强内部控制,通过建立和完善企业货币资金的内部控制手段,逐渐规范企业的货币资金的使用,对于提升企业的财务管理效应,促进企业之间的合理分配,促进企业的可持续性发展,具有十分重要的现实价值和意义。在总结企业内部控制的基础上,本文概述了企业货币资金内部控制理论。企业货币资金的内部控制的内容包括要加强货币资金的完整性控制,安全控制和效率控制。企业货币资金内部控制的关键点包括分工控制、货币资本收益控制、货币资本支出控制、货币资金保管控制等关键点控制。然后,本文以T公司为例,分析了T公司目前货币资金内部控制的现状,并分析了T公司货币资金内部控制的突出问题,包括存在T公司银行存款的“银行账户”问题,资金使用效率的不完全控制,实时金融软件的难度以反映交易情况,究其主要原因是因为工作职责不规范,人员素质不合标准,资金质量不规范,员工素质不规范。货币资本收入和支出管理不规范,忽视了对授权控制的货币资金的控制,缺乏健全的内部评价机制和监管机制。最后文章提出了T公司内部控制货币资金对策,即需要完善公司内部治理,要对货币资金内部控制进行科学合理授权,促进公司资金内部控制的发展。
[Abstract]:Through literature research, field investigation and other research methods, this paper takes T Company as a case to analyze the related problems of the internal control of enterprise monetary funds. With the development of economy and the progress of society, the internal control of enterprises has gradually attracted the attention of scholars and entrepreneurs. As an important part of cash flow, monetary funds are very important to the development of enterprises. The monetary fund of the enterprise must strengthen the internal control, by establishing and perfecting the internal control means of the monetary fund of the enterprise, and gradually standardizing the use of the monetary fund of the enterprise, it will enhance the financial management effect of the enterprise. It is of great practical value and significance to promote the rational distribution among enterprises and to promote the sustainable development of enterprises. On the basis of summarizing the internal control of enterprises, this paper summarizes the theory of internal control of enterprise monetary funds. The contents of the internal control of the enterprise monetary fund include strengthening the integrality control, the safety control and the efficiency control of the money fund. The key points of the internal control of enterprise monetary funds include division of labor control, monetary capital income control, monetary capital expenditure control, monetary fund custody control and other key points control. Then, taking T Company as an example, this paper analyzes the current situation of T Company's current internal control of monetary funds, and analyzes the outstanding problems of T Company's internal control of monetary funds, including the "bank account" of T company's bank deposits. The incomplete control of the efficiency of the use of funds and the difficulty of real-time financial software to reflect the trading situation are mainly due to the non-standard work responsibilities, the substandard quality of personnel, the non-standard quality of funds and the non-standard quality of employees. The management of monetary capital income and expenditure is not standardized and neglects the control of monetary funds controlled by authorization and lacks a sound internal evaluation mechanism and supervision mechanism. Finally, the paper puts forward the countermeasures of T company's internal control of monetary funds, that is, it is necessary to perfect the internal governance of the company, to give scientific and reasonable authorization to the internal control of the money funds, and to promote the development of the internal control of the company's funds.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.471;F406.7

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