宁波东力有限公司货币资金内部控制问题研究(论文19000字)
摘 要
由于很多企业缺乏有效健全的内部控制制度和体系，可能会引起经营管理混乱，财产损失，工作效率和经济效益降低，还可能会引起腐败现象的发生。货币资金由于流动性高、安全性低、可用于直接支付、易疏忽管理监控的特性，因此货币资金成为了不法分子贪污、盗窃、挪用的对象，货币资金容易流失，给企业的生产经营带来困难。私设小金库、非法挪用资金的案件屡见不鲜。货币资金内部控制失效就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，本人选择了宁波东力有限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。
关键词：货币资金；内部控制；宁波东力有限公司
Title: Ningbo east power co.LTD.the internal control of monetary fund research problem
ABSTRACT
Due to the lack of effective and effective internal control system and system, many enterprises may cause confusion in management, property damage, work efficiency and economic benefits, but also may lead to the occurrence of corruption. Monetary funds due to the high mobility, low security, can be used for direct payment, easy to neglect the characteristics of management, so money funds become criminals corruption, theft, misappropriation of objects, money easily lost, to the enterprise's production and management difficulties. Kangaroo coffers, illegal embezzlement case It is often seen. The failure of internal control of monetary fund is the root cause of these cases. In such a large environment, the internal control of the monetary funds of various enterprises must ensure strict standards and high requirements. Therefore, it is very important to establish and improve the internal control system of monetary funds.
Monetary Fund has been running through the whole process of enterprise economic activities, is the "blood" of the enterprise management activities, so the money capital control must always be the focus of enterprise internal control. To summarize the enterprise in monetary fund internal control aspects of the experience and lessons, improve and strengthen the internal control of small and medium enterprises of monetary funds, I choose the Ningbo Dongli Co., Ltd. of currency funds internal control research, trying to through monetary fund internal control system design and improvement, in the premise of ensuring the safety of monetary funds, currency funds using the maximization of effectiveness and efficiency.
Key words：The monetary funds, Internal control, Ningbo east power co LTD
目 录
前 言 5
1．货币资金内部控制概述 5
1.1货币资金含义 5
1.2内部控制含义 5
1.3货币资金内部控制目标 5
1.4货币资金内部控制原则 6
1.5货币资金内部控制内容 6
1.6货币资金内部控制意义 7
2.宁波东力有限公司货币资金内部控制现状分析 8
2.1宁波东力有限公司简介 8
2.2宁波东力有限公司货币资金内部控制现状分析 10
3.宁波东力有限公司货币资金内部控制存在问题及原因分析 12
3.1货币资金内部控制制度总体设计上存在的问题 12
3.2货币资金职务分工内部控制存在的问题 12
3.3货币资金授权批准控制存在的问题 14
3.4货币资金会计控制系统存在的问题 16
3.5货币资金预算控制存在的问题 17
4.宁波东力有限公司货币资金内部控制问题的对策 18
4.1营造货币资金内部环境 18
4.2增强货币资金内部控制风险评估及防范意识 19
4.3规范和完善货币资金内部控制活动 19
4.4货币资金内部控制信息与沟通 20
4.5建设独立的内部审计机构 21
结 论 22
参考文献 23
致谢词 24
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