S公司货币资金内部控制研究

发布时间：2018-01-06 13:08

本文关键词：S公司货币资金内部控制研究　出处：《湘潭大学》2014年硕士论文　论文类型：学位论文

【摘要】：很多企业由于缺乏健全有效的内部控制制度和体系，从而可能引起经营管理混乱，财产损失浪费，工作效率和经济效益降低，还可能会引起腐败现象的发生。货币资金由于其流动性高、安全性低、易疏于管理监控的特性，尤其是还可以直接用于支付的特性，因此货币资金成为了有心的不法分子贪污、盗窃、挪用的对象，货币资金很容易流失，，给企业的生产经营造成困难。据统计，我国各级执法部门近几年来查处的经济违法犯罪的案件中，私设小金库、非法挪用资金的案件屡见不鲜，涉案金额之大、人数之众，令人瞠目结舌。内部控制失效，特别是货币资金内部控制失效是这些案件发生的根本原因。在这种大环境下，各个企业对其货币资金的内部控制必须保证严标准高要求。因此，建立健全货币资金内部控制体系尤为重要。货币资金一直贯穿于企业经济活动的全过程，是企业经营活动的“血液”，因此货币资金控制必须一直是企业内部控制的重点。为了总结企业在货币资金内部控制方面的经验和教训，完善和强化中小型企业货币资金的内部控制，本人选择了娄底S新材料股份有限公司（以下简称“S公司”）的货币资金的内部控制进行研究，力图通过货币资金内控制度的设计与完善，在保证货币资金安全的前提下，实现货币资金运用效果和效率的最大化，为中国的轧辊企业以及准备上市的中小企业的货币资金内部控制建设提供良好的借鉴参考。本文首先对文章的选题背景及意义、国内外文献进行简单的阐述。其次对货币资金管理理论和内部控制理论进行介绍。然后介绍S公司货币资金内部控制的基本情况，从货币资金职务分工、授权批准控制、会计控制系统、资金预算控制和内部监控体系方面分析其存在的问题和不足。接着根据S公司货币资金内部控制存在的问题和不足提出相对应的完善其内控的基本思路、方法及建议，包括完善职务分工控制，完善货币资金授权批准控制，完善货币资金会计控制系统，完善全面预算控制，完善内部审计职能等，文章最后笔者对S公司货币资金收入和支出流程方面重新进行完善，得出实际可操作性的具体的业务流程。
[Abstract]:Due to the lack of a sound and effective internal control system and system, many enterprises may cause confusion in management, property loss and waste, and lower working efficiency and economic benefits. Due to its high liquidity, low security, easy to manage the characteristics of monitoring, especially can also be directly used to pay the characteristics. As a result, money has become the object of intentional embezzlement, theft and misappropriation, and it is easy to drain money, which causes difficulties to the production and operation of enterprises. According to statistics. In recent years, the law enforcement departments at all levels of our country have investigated and dealt with cases of economic crimes, in which small coffers have been set up privately, and the cases of illegally misappropriating funds are common, involving a large amount of money and a large number of people. Jaw-dropping. The failure of internal controls, especially of monetary funds, is the root cause of these cases. Each enterprise must ensure strict standard and high requirements for the internal control of its monetary funds. Therefore, it is very important to establish and perfect the internal control system of monetary funds. The money fund runs through the whole process of the enterprise economic activity all the time, it is the "blood" of the business activity of the enterprise. Therefore, the control of money funds must always be the focus of the internal control of enterprises. In order to sum up the experience and lessons of the internal control of money funds in enterprises, improve and strengthen the internal control of the money funds of small and medium-sized enterprises. I choose Loudi S New material Co., Ltd. (hereinafter referred to as "S Company") of the internal control of monetary funds to study, through the design and improvement of the system of internal control of monetary funds. Under the premise of ensuring the safety of the money funds, we can maximize the effectiveness and efficiency of the use of the money funds. It provides a good reference for the construction of the internal control of the currency funds of the roller enterprises and the small and medium-sized enterprises to be listed in China. First of all, the background and significance of this paper. Secondly, it introduces the theory of money fund management and the theory of internal control. Then it introduces the basic situation of the internal control of money funds in S company, from the division of duties of money funds. Authorized approval control, accounting control system. Capital budget control and internal control system analysis of its existing problems and deficiencies. Then according to the S company money funds internal control problems and deficiencies to improve its internal control of the basic ideas. Methods and suggestions include perfecting the control of job division of labor, perfecting the control of authorization and approval of monetary funds, perfecting the accounting control system of monetary funds, perfecting the overall budget control, perfecting the functions of internal audit, and so on. At the end of the paper, the author reperfects the flow of money income and expenditure of S Company, and obtains the practical operational business process.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.72;F406.7

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