完善企业货币资金内部控制制度的思考

完善企业货币资金内部控制制度的思考

Thoughts on Enforcing the Internal Monetary Capital Control System in the

Enterprise

学 生 姓名

会计学 人文学院

专 业 学 号 指 导 教师 学 院

2011年 6月

摘 要

货币资金是企业生产经营活动中处于货币形态的那一部分资金，它包括现金、银行存款及其他货币资金，货币资金的内部控制是企业内部控制系统的重要组成部分，其控制的主要目的是实现企业货币收支的合理、合法和货币回收的安全可靠，防止贪污舞弊行为，保证货币资产的安全，保证会计资料的正确性，满足生产和经营的需要。同时，货币资金也是流动性最强，收支最频繁的资金、涉及面最广的资产，因而也是不法分子贪污，盗窃和挪用的主要对象，因此，必须加强对货币资金的管理，建立和健全货币资金内部控制。本文首先从货币资金内部控制的有关理论出发，探讨了货币资金内部控制的必要性。其次针对于目前我国货币资金内部控制存在的问题等方面提出了完善对策。

关键词： 企业货币资金 内部控制制度 问题 完善对策

Abstract

The monetary fund is in the enterprise production and operating activities is in currency shape that one part of funds, it including the cash, the bank deposit and other monetary fund, monetary fund's internal control is the enterprise internal control system's important component, its control's main purpose is realizes the enterprise currency revenue and expenditure reasonable, legitimate and the currency recycling security is reliable, prevents to be corrupt and practice fraud the behavior, guaranteed that the monetary assets the security, guaranteed the accounting data the accuracy, satisfies the production and the management need.

At the same time, the monetary fund is also the fluidity is strongest, revenue and expenditure most frequent fund, affected area broadest property, thus is also the unlawful element embezzlement, steals main object which and diverts, therefore, must strengthen to the monetary fund management, establishment and sound money fund internal control. This article first embarked from the monetary fund internal control's related theory, has discussed the monetary fund internal control necessity. Next in view in present our country monetary fund internal control existence's aspects and so on question proposed the perfect countermeasure.

Key words: Enterprise monetary fund Internal control system

Question Perfect countermeasure

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目 录

引 言···························································1 1.货币资金内部控制的概述···········································2 1.1货币资金内部控制的有关理论······································2 1.2货币资金内部控制的目标 ···································· 4 1.3加强货币资金内部控制的必要性····································4 2.目前我国货币资金内部控制制度存在的问题···························6 2.1货币资金内部控制普遍存在的内控问题 ··························· 6 2.2 现金内部控制存在的问题 ·································7 2.3 银行存款内部控制存在的问题··································· 6 2.4 其他货币资金内部控制存在的问题····························· 3.完善货币资金内部控制的对策······································12 3.1货币资金内部控制的环境 3.2货币资金内部控制的原则

3.3完善货币资金内部控制普遍存在的内控问题对策 ···················12 3.4完善现金内部控制的对策 ····································13 3.5完善银行存款内部控制的对策 ································13 3.6完善其他货币资金内部控制的对策 ·······························14 结 束 语···························································17 参考文献···························································18 致 谢···························································19

II

引 言

货币资金是指企业所拥有的现金、银行存款和其他货币资金。货币资金是企业资产的重要组成部分，是进行生产经营活动不可缺少的条件。货币资金既是资本运动的起点，又是资本运动的终点。作为企业流动性最强、控制风险最高的资产，货币资金是企业生存与发展的基础。

企业是国民经济的重要组成部分，对经济发展和社会稳定起着举足轻重的促进作用，但近年来随着市场竞争的加剧，企业破产倒闭现象屡见不鲜。从会计角度分析，有一部分企业倒闭是由于企业内部控制薄弱或内部控制制度的不健全，加强企业内部控制已成为会计领域的重要内容。

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经营机制。

因此，必须加强对单位货币资金的管理与控制，建立健全货币资金内部控制制度，确保经营管理活动合法而有效。

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