企业货币资金内部控制论文
关键词：货币资金；内部控制；资金管理4041
A discussion on the internal control of Corporate’s Monetary Funds
Abstract: Monetary funds is both an important part of the corporate assets, is also one of the most asset. Monetary funds have a higher control risk, because of its strong liquidity, strong purchasing power, a wide range, strong purchasing power and biggest temptation to people. It is directly related to the company’s future survival, development and profit. The article is based on the basic principle of internal control as the theory basis, from money control, analyze the main content and the main method of money control, combined with analysis of the case of Company A, expounds the problems of the money control in the enterprises, put forward countermeasures and suggestions of strengthening money control, so as to improve enterprise’s cash internal control system, curb the occurrence of corruption, fraud and other illegal activities, strengthen enterprise management, protect enterprise money funds safety, ensure the authenticity of the corporate accounting information. It is important to the small and medium-sized enterprises for sound and rapid development in the fierce competition.
Key words: monetary funds; internal control; fund management
目 录
绪论 1
一、内部控制的概述 2
（一）内部控制的定义 2
（二）内部控制的目标 2
二、货币资金内部控制的概述 4
（一）货币资金内部控制的定义及其意义 4
（二）货币资金内部控制的目标与主要内容 4
（三）货币资金内部控制的主要方法 6
三、中小企业货币资金内部控制存在的问题及成因分析 8
（一）上海腾溪经济城简介 8
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