通化金马药业集团股份有限公司货币资金内部控制问题研究
发布时间：2019-01-17 21:41
【摘要】：所有资产中,若以流动性的强弱来划分的话,货币资金位居首位,对企业来讲,其重要性就相当于企业的血液,属于企业管理中最应重视的焦点之一。国际金融危机发生时,许多企业出现经营困难,出现了资金链断裂等情况。怎样保证资金的安全,如何防范资本危机,怎样高效利用资本成为研究热点。假如,内控制度建立的并不科学严谨,将出现资源浪费的情况,影响企业的正常经营,削弱员工工作效率。随着快速发展的集团型企业的出现,如何在类似的企业中施行内部控制,成为内部控制研究的新方向,能够使我们看到不一样的企业类型,都应重视并强化内控建设。以国外在货币资金内部控制方面的成就为参考,阐述了资金内部控制的涵义、意义等,并对资金内部控制的原则与目标进行了分析,并以此为基础,在熟悉组织结构、了解资金内控流程后,对企业涉及货币资金的流程分为三个,一是资金计划与调拨阶段;二是收付阶段;三是清查阶段,并对这三个阶段进行了梳理,分析现有三个阶段存在的问题,有待完善的漏洞等,并一一进行优化。最后,提出完善内部控制环境、健全完善预算控制制度、健全完善授权审批制度、加强资金控制点的管理、建立独立的内部监督机制、重视对财务人员专业技能的培养等六项保障机制,希望能够对相似的企业在货币资金内部控制的建设上给予参考,帮助其对有关制度进行完善。
[Abstract]:In all assets, if divided by the strength of liquidity, the currency capital is the first, for the enterprise, its importance is equivalent to the blood of the enterprise, which is one of the most important focus in the enterprise management. When the international financial crisis occurred, many enterprises had difficulty in operation and broke the capital chain. How to ensure the safety of capital, how to prevent capital crisis, how to use capital efficiently has become a hot research topic. If, the establishment of internal control system is not scientific and rigorous, there will be a waste of resources, affecting the normal operation of enterprises, weakening staff efficiency. With the emergence of rapidly developing group enterprises, how to implement internal control in similar enterprises has become a new direction of internal control research, which can make us see different types of enterprises, so we should attach importance to and strengthen the construction of internal control. Based on the achievements of foreign countries in the internal control of monetary funds, this paper expounds the meaning and significance of the internal control of funds, and analyzes the principles and objectives of the internal control of funds. After understanding the capital internal control process, the enterprise involved in the process of monetary funds can be divided into three stages: first, the stage of fund planning and allocation; The second stage is the cash stage, the third stage is the inventory stage, and the three stages are combed, the existing problems in the three phases, the loopholes to be improved, and so on, are analyzed and optimized one by one. Finally, it is proposed to improve the internal control environment, perfect the budget control system, perfect the authorized examination and approval system, strengthen the management of the capital control points, and establish an independent internal supervision mechanism. We should pay attention to six guarantee mechanisms, such as the training of professional skills of financial personnel, and hope to give reference to the construction of internal control of monetary funds in similar enterprises, and help them to perfect the relevant systems.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.72
本文编号：2410423
[Abstract]:In all assets, if divided by the strength of liquidity, the currency capital is the first, for the enterprise, its importance is equivalent to the blood of the enterprise, which is one of the most important focus in the enterprise management. When the international financial crisis occurred, many enterprises had difficulty in operation and broke the capital chain. How to ensure the safety of capital, how to prevent capital crisis, how to use capital efficiently has become a hot research topic. If, the establishment of internal control system is not scientific and rigorous, there will be a waste of resources, affecting the normal operation of enterprises, weakening staff efficiency. With the emergence of rapidly developing group enterprises, how to implement internal control in similar enterprises has become a new direction of internal control research, which can make us see different types of enterprises, so we should attach importance to and strengthen the construction of internal control. Based on the achievements of foreign countries in the internal control of monetary funds, this paper expounds the meaning and significance of the internal control of funds, and analyzes the principles and objectives of the internal control of funds. After understanding the capital internal control process, the enterprise involved in the process of monetary funds can be divided into three stages: first, the stage of fund planning and allocation; The second stage is the cash stage, the third stage is the inventory stage, and the three stages are combed, the existing problems in the three phases, the loopholes to be improved, and so on, are analyzed and optimized one by one. Finally, it is proposed to improve the internal control environment, perfect the budget control system, perfect the authorized examination and approval system, strengthen the management of the capital control points, and establish an independent internal supervision mechanism. We should pay attention to six guarantee mechanisms, such as the training of professional skills of financial personnel, and hope to give reference to the construction of internal control of monetary funds in similar enterprises, and help them to perfect the relevant systems.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.72
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