张家界烟草公司货币资金内部控制改进研究

发布时间：2018-05-01 13:13

本文选题：烟草公司 + 货币资金　；参考：《湖南大学》2014年硕士论文

【摘要】：烟草行业长期实行专卖体制，具有明显的政策性导向。随着市场化改革的不断深入，烟草企业在内部控制方面存在的问题愈加突显。如何在激烈的竞争中发挥企业效能，达到最大的经济效益，强化内控、防范风险是关键。资金流动伴随企业经营活动的全过程，是企业维持经营发展的必要条件。由于货币资金具有高度的流动性，舞弊或盗用的风险高，因此，企业内部控制应以货币资金控制为关键，确保货币资金的安全有效使用。 ZJJ烟草公司作为烟草商业企业的代表，，近年来总体发展良好，但其在货币资金内部控制方面仍然存在风险和漏洞。本文在梳理现有货币资金内部控制相关文献的基础上，结合公司货币资金业务特点，将货币资金业务流程分为三个阶段进行研究，即货币资金预算与调拨阶段、货币资金收支阶段、货币资金内控监督评价阶段。在研究中，本文运用货币资金内部控制相关理论，对公司货币资金内部控制现状进行描述。以内部控制有效性目标为导向，结合电子支付新环境的影响，提出公司货币资金内部控制存在的问题和风险，并从内部控制五要素的角度对问题根源展开分析，最后针对相关问题提出改进建议，重点对加强月度资金预算管理、多元化存款方式提高资金收益率和加强电子支付环境下的收支控制进行阐述，并对相关业务流程进行优化。本文旨在通过研究ZJJ烟草公司货币资金内部控制，为其他烟草商业企业完善货币资金内部控制提供借鉴与参考，以提高国有资本的运营效率，实现国有资本的保值增值。
[Abstract]:Tobacco industry long-term implementation of the monopoly system, with a clear policy-oriented. With the deepening of market-oriented reform, the problems in the internal control of tobacco enterprises have become more and more prominent. How to exert the efficiency of the enterprise in the fierce competition, to achieve the maximum economic benefit, to strengthen the internal control and to guard against the risks are the key points. Capital flow accompany the whole process of business activities, is the necessary condition for enterprises to maintain business development. Due to the high liquidity of monetary funds and the high risk of fraud or embezzlement, the internal control of enterprises should take the control of monetary funds as the key to ensure the safe and effective use of money funds. ZJJ Tobacco Company, as a representative of tobacco commercial enterprises, has developed well in recent years, but there are still some risks and loopholes in the internal control of monetary funds. On the basis of combing the existing literature on the internal control of money funds and combining the characteristics of the company's money fund business, this paper divides the business process of money funds into three stages, namely, the phase of money fund budget and allocation. The monetary fund income and expenditure stage, the monetary fund internal control supervision appraisal stage. In the study, this paper describes the current situation of the internal control of the company's monetary funds by using the relevant theories of the internal control of monetary funds. Based on the objective of the effectiveness of internal control and the influence of the new environment of electronic payment, this paper puts forward the problems and risks of the internal control of the company's monetary funds, and analyzes the root causes of the problems from the perspective of the five elements of the internal control. Finally, the paper puts forward some suggestions for improving the related problems, focusing on strengthening the monthly fund budget management, diversification of deposit methods to increase the rate of return on funds and strengthen the electronic payment environment of income and expenditure control, and optimize the related business processes. The purpose of this paper is to provide reference and reference for other tobacco commercial enterprises to improve the internal control of monetary funds by studying the internal control of monetary funds of ZJJ Tobacco Company in order to improve the operational efficiency of state-owned capital and to realize the maintenance and increase of state-owned capital.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.8

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