中小制造型企业货币资金内部控制研究毕业论文.doc

毕业论文 （2010届） 中小制造型企业货币资金内部控制研究 摘 要 内部控制是企业为了维护资产完整，保证会计信息和财务活动合理合法，实现经营目标，在企业内部建立的各项制约机制。在一个企业的各类型的资产中，货币资金的流动性最强，可是安全性却最差。当前，我国不少中小企业货币资金内部控制存在财务人员职责划分不清、人员素质参差不齐、货币资金内部控制制度缺乏等一系列问题主要是企业对内控制度认识不到位、约束机制不完善等。企业为了维护货币资金的真实性、合法性、安全性和完整性，保证其流动性以及提高其效益性企业内部建立各项相关的制约机制建立企业货币资金内部控制制度加强监督制度解决企业货币资金内部控制问题。关键词：货币资金内部控制 Abstract The internal control is the enterprise in order to safeguard assets, and ensure that the accounting information and complete financial activities legitimate, and achieve operational objectives, in the enterprise established within each restriction mechanism. In an enterprises various types of assets, monetary liquidity are the strongest, but security is the worst. At present, our country many small and medium-sized enterprise of internal control to exist financial personnel functions and duties not clear,personnel is uneven,monetary fund internal control system of problems.The resons of enterprise internal control degrees know not in place,perfect the restraint mechanism and so on. Therefore, the enterprise in order to maintain the monetary fund of authenticity, legality, safety and integrity, ensure the liquidity and improve its efficiency, the enterprise internal should establish various relevant restriction mechanism, using some effective methods, for example, in establishing duties of financial personnel separation post, strict management, improve the quality of the staff, avoid authorized inappropriate monetary fund, set up enterprise internal control system, strengthening supervision system solution enterprise internal control of monetary fund. Finally,the article to Chongqing huabang pharmaceutical Co,LTD as example to monetary fund internal control to carry on the analysis. Keywords: The monetary funds;internal control;Small and medium-sized enterprise ; manufacturing enterprise 目 录 1 概述 1 1.1 内部控制概述 1 1.2 货币资金内部控制概述 2 1.2.1 货币资金的概念 2 1.2.2 货币资金内部控制的目标 3 1.3 中小制造型企业概述 3 2 制造型企业货币资金内部控制存在的问题 6 2.1 授权不恰当 6 2.2 没有建立职责分离岗位 6 2.3 货币资金收付控制不严 6