TSY公司沈阳分公司货币资金内部控制问题研究
发布时间：2018-07-22 14:59
【摘要】：近年来,在我国资本市场上,一批“优秀”企业的财务舞弊案浮出水面,如2013年万福生科造假事件、光大乌龙指事件等,造成投资者对企业的严重信任危机,虽然证监会、财政部对资本市场严以监督控制,但资本市场仍不平静。造成财务舞弊的原因有很多,其中不健全的内部控制制度是很重要的一个原因。在对大量文献进行整理分析的基础上,首先阐述了本篇文章研究的目的和意义、研究的内容和文章的结构,其次对文章涉及的概念和运用的理论进行了界定,同时对TSY沈阳分公司的以及货币资金内部控制的基本情况进行了描述,然后结合TSY公司沈阳分公司的货币资金的内控的具体情况,采取定性和定量的分析方式,分析该公司现存的货币资金内部控制活动存在的问题,最后提出了解决这些问题的改进意见。文章在研究TSY公司沈阳分公司货币资金内部控制的过程中,首先通过调查和采访的方式,收集有关公司内部控制的材料和数据后进行必要的分析、挑选和整理,分别发现TSY沈阳分公司的货币资金预算存在缺陷、漏洞;货币资金控制中出纳与会计、支付与记账等不相容岗位未按公司的控制制度严格控制的问题;货币资金授权审批控制管理点不明确、公司整体授权审批氛围不积极等问题;货币资金清查制度可以进行加强和改进等问题。为了解决这些问题,从货币资金内部控制的理论以同行业的经验中寻找适合TSY沈阳分公司的货币资金内部控制的方法,提出了完善控制制度和流程的方式,另外,各个不同的环节都可以通过控制点的控制来进行控制以达到加强集中管理货币资金的效果。这些改进措施不仅能加强公司资金的控制,提高内部控制效率,减少差错和舞弊行为,还能加强资金的使用效率、提高公司的资金经营,使公司以最优状态跻身行业前列。
[Abstract]:In recent years, in the capital market of our country, the financial fraud cases of a number of "excellent" enterprises have surfaced, such as the counterfeiting incident of Wanfu Science in 2013, the Everbright Wulong incident, and so on, which has caused a serious crisis of trust among investors in the enterprises, although the Securities Regulatory Commission, The Ministry of Finance supervises and controls the capital markets, but the capital markets are still not calm. There are many reasons for financial fraud, among which imperfect internal control system is a very important reason. Based on the analysis of a large number of documents, the purpose and significance of the research, the content and structure of the article are expounded, and the concepts and theories involved in the article are defined. At the same time, it describes the basic situation of TSY Shenyang Branch and the internal control of monetary funds, and then combines with the specific situation of the internal control of monetary funds of TSY Shenyang Branch, and adopts qualitative and quantitative analysis methods. This paper analyzes the problems existing in the internal control activities of the company's currency funds, and finally puts forward some suggestions to solve these problems. In the course of studying the internal control of currency funds in Shenyang Branch of TSY Company, firstly, through the way of investigation and interview, the paper collects the materials and data about the company's internal control and carries on the necessary analysis, selection and arrangement. It is found that there are defects and loopholes in the money fund budget of TSY Shenyang Branch, and that the incompatible positions of cashier and accountant, payment and bookkeeping are not strictly controlled according to the company's control system. The management points of the monetary fund authorization examination and approval control are not clear, the whole company authorization examination and approval atmosphere is not active and so on, and the monetary fund check system can be strengthened and improved. In order to solve these problems, from the theory of the internal control of monetary funds and the experience of the same industry, we seek the methods of internal control of monetary funds suitable for TSY Shenyang Branch, and put forward the ways to perfect the control system and flow. In addition, Different links can be controlled by the control point to strengthen the centralized management of monetary funds. These measures can not only strengthen the control of the company's capital, improve the efficiency of the internal control, reduce errors and fraud, but also strengthen the efficiency of the use of the funds, improve the company's capital management, and make the company rank in the forefront of the industry in the best condition.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F253.7;F259.1
本文编号：2137838
[Abstract]:In recent years, in the capital market of our country, the financial fraud cases of a number of "excellent" enterprises have surfaced, such as the counterfeiting incident of Wanfu Science in 2013, the Everbright Wulong incident, and so on, which has caused a serious crisis of trust among investors in the enterprises, although the Securities Regulatory Commission, The Ministry of Finance supervises and controls the capital markets, but the capital markets are still not calm. There are many reasons for financial fraud, among which imperfect internal control system is a very important reason. Based on the analysis of a large number of documents, the purpose and significance of the research, the content and structure of the article are expounded, and the concepts and theories involved in the article are defined. At the same time, it describes the basic situation of TSY Shenyang Branch and the internal control of monetary funds, and then combines with the specific situation of the internal control of monetary funds of TSY Shenyang Branch, and adopts qualitative and quantitative analysis methods. This paper analyzes the problems existing in the internal control activities of the company's currency funds, and finally puts forward some suggestions to solve these problems. In the course of studying the internal control of currency funds in Shenyang Branch of TSY Company, firstly, through the way of investigation and interview, the paper collects the materials and data about the company's internal control and carries on the necessary analysis, selection and arrangement. It is found that there are defects and loopholes in the money fund budget of TSY Shenyang Branch, and that the incompatible positions of cashier and accountant, payment and bookkeeping are not strictly controlled according to the company's control system. The management points of the monetary fund authorization examination and approval control are not clear, the whole company authorization examination and approval atmosphere is not active and so on, and the monetary fund check system can be strengthened and improved. In order to solve these problems, from the theory of the internal control of monetary funds and the experience of the same industry, we seek the methods of internal control of monetary funds suitable for TSY Shenyang Branch, and put forward the ways to perfect the control system and flow. In addition, Different links can be controlled by the control point to strengthen the centralized management of monetary funds. These measures can not only strengthen the control of the company's capital, improve the efficiency of the internal control, reduce errors and fraud, but also strengthen the efficiency of the use of the funds, improve the company's capital management, and make the company rank in the forefront of the industry in the best condition.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F253.7;F259.1
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