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1、个人收集整理勿做商业用途完善企业货币资金内部控制制度地思考ThoughtsonEnforcingtheInternalMonetaryCapitalControlSystemintheEnterprise学生姓名专业会计学学号指导教师学院人文学院2011年6月14/18个人收集整理勿做商业用途摘要货币资金是企业生产经营活动中处于货币形态地那一部分资金，它包括现金、银行存款及其他货币资金，货币资金地内部控制是企业内部控制系统地重要组成部分，其控制地主要目地是实现企业货币收支地合理、合法和货币回收地安全可靠，防止贪污舞弊行为，保证货币资产地安全，保证会计资料地正确性，满足生产和经
2、营地需要.同时，货币资金也是流动性最强，收支最频繁地资金、涉及面最广地资产，因而也是不法分子贪污，盗窃和挪用地主要对象，因此，必须加强对货币资金地管理，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地有关理论出发，探讨了货币资金内部控制地必要性.其次针对于目前我国货币资金内部控制存在地问题等方面提出了完善对策.文档来自于网络搜索关键词：企业货币资金内部控制制度问题完善对策AbstractThemonetaryfundisintheenterpriseproductionandoperatingactivitiesisincurrencyshapethatonepart
3、offunds,itincludingthecash,thebankdepositandothermonetaryfund,monetaryfund'sinternalcontrolistheenterpriseinternalcontrolsystem'simportantcomponent,itscontrol'smainpurposeisrealizestheenterprisecurrencyrevenueandexpenditurereasonable,legitimateandthecurrencyrecyclingsecurityisreliable,preve
4、ntstobecorruptandpracticefraudthebehavior,guaranteedthatthemonetaryassetsthesecurity,guaranteedtheaccountingdatatheaccuracy,satisfiestheproductionandthemanagementneed.文档来自于网络搜索Atthesametime,themonetaryfundisalsothefluidityisstrongest,revenueandexpendituremostfrequentfund,affectedareabroades
5、tproperty,thusisalsotheunlawfulelementembezzlement,stealsmainobjectwhichanddiverts,therefore,muststrengthentothemonetaryfundmanagement,establishmentandsoundmoneyfundinternalcontrol.Thisarticlefirstembarkedfromthemonetaryfundinternalcontrol'srelatedtheory,hasdiscussedthemonetaryfundinternalc
6、ontrolnecessity.Nextinviewinpresentourcountrymonetaryfundinternalcontrolexistence'saspectsandsoonquestionproposedtheperfectcountermeasure.文档来自于网络搜索Keywords:EnterprisemonetaryfundInternalcontrolsystemQuestionPerfectcountermeasure文档来自于网络搜索目录引言·14/18个人收集整理勿做商业用途································
7、··························1文档来自于网络搜索1.货币资金内部控制地概述···········································2文档来自于网络搜索1.1货币资金内部控制地有关理论······································2文档来自于网络搜索1.2货币资金内部控制地目标····································4文档来自于网络搜索1.3加强货币资金内部控制地必要性···········
