货币资金内控制分析——以安徽杭萧钢结构有限公司为例毕业论文.docx

毕业设计（论文）题 目： 货币资金内部控制分析 ——以安徽杭萧钢结构有限公司为例 摘 要众所周知，货币资金是一个关乎企业生死存亡的关键项目，它的典型特征有流动性特别强，而且极其容易发生风险等。因此，对于任何一个企业来说，拥有一个完善而且健全的货币资金内部控制体系是非常极其有必要的，它在保证公司货币资金的安全稳定和完整真实，以及规范公司的内部控制制度设计及其执行情况，确保公司会计核算资料的可靠、可信等方面具有积极的推动和促进作用。本文以安徽杭萧钢结构有限公司为例，对公司货币资金内部控制制度设计的合理性和实务中执行的具体情况进行审计研究，再结合所学有关内控和审计方面的理论知识，发现其货币资金内部控制方面暴露出的不足和问题，并对相关缺陷做出具体的分析，针对具体问题提出相应的措施和建议来完善公司的货币资金内部控制制度的设计及其执行情况。本文的撰写旨在为企业的货币资金内部控制建设提供参照，使公司的货币资金能得到有效规范地管理，公司能够持续健康地发展和盈利。关键词：内部控制 货币资金 风险 完善措施AbstractIt is well known that monetary capital is the key to the survival of an enterprise，its typical characteristics have a particularly strong liquidity, and extremely prone to risk, and so on. Therefore, for any enterprise, establish and perfect the internal control of monetary fund system is extremelynecessary, it plays anpositive promoting role in the guarantee of enterprise currency fund and complete safety and stabilization, and standardize enterprise internal control system, ensure that accounting information is reliable and credible. This paper takes anhuihangxiao for example，towards its internal control of monetary capital system design and practical implementation, combined with the knowledge I have learnt, found problems that had exposed in the internal control of monetary fund, make a concrete analysis to the problems, and put forward corresponding measures and suggestions in view of the problems to improve the system of internal control of monetary capital of the enterprises and its implementation. This writing of this paper intended to provide reference for the enterprise internal control construction, make the companys money can get effective specification management, and companys continuous healthy development and make a profit.Keywords: Internal control Monetary capital Risk Improving measures目录摘要IAbstractII引言11 货币资金内部控制的相关理论21.1 货币资金内部控制的定义及其特点21.2 货币资金内部控制的作用2 1.3 货币资金内部控制的目标31.4 《企业内部控制基本规范》中关于货币资金内部控制的相关规定42安徽杭萧钢结构有限公司及其货币资金内部控制制度介绍52.1 安徽杭萧公司介绍52.2 安徽杭萧货币资金内部控制制度简