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限制制度的思索 Thoughts on Enforcing the Internal Monetary Capital Control System in the Enterprise 学 生 姓名 专 业 会计学 学 号 指 导 老师 学 院 人文学院 2011年 6月 19 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，货币资金的内部限制是企业内部限制系统的重要组成部分，其限制的主要目的是实现企业货币收支的合理、合法和货币回收的平安牢靠，防止贪污舞弊行为，保证货币资产的平安，保证会计资料的正确性，满意生产和经营的须要。同时，货币资金也是流淌性最强，收支最常见的资金、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，必需加强对货币资金的管理，建立和健全货币资金内部限制。本文首先从货币资金内部限制的有关理论动身，探讨了货币资金内部限制的必要性。其次针对于目前我国货币资金内部限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 内部限制制度 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 funds internal control is the enterprise internal control systems important component, its controls 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 controls related theory, has discussed the monetary fund internal control necessity. Next in view in present our country monetary fund internal control existences aspects and so on question proposed the perfect countermeasure. Key words Enterprise monetary fund Internal control system Question Perfect countermeasure 目 录 引 言1 1.货币资金内部限制的概述2 1.1货币资金内部限制的有关理论2 1.2货币资金内部限制的目标 4 1.3加强货币资金内部限制的必要性4 2. 目前我国货币资金内部限制制度存在的问题6 2.1货币资金内部限制普遍存在的内控问题 6 2.2 现金内部限制存在的问题 7 2.3 银行存款内部限制存在的问题 6 2.4 其他货币资金内部限制存在的问题 3.完善货币资金内部限制的对策12 3.1货币资金内部限制的环境 3.2货币资金内部限制的原则 3.3完善货币资金内部限制普遍存在的内控问题对策 12 3.4完善现金内部限制的对策 13 3.5完善银行存款内部限制的对策 13 3.6完善其他货币资金内部限制的对策 14 结 束 语17 参考文献