贵州茅台货币资金内部控制研究

安徽农业大学经济技术学院

毕业论文（设计）

论文题目__贵州茅台集团货币资金内部控制研究

姓名张杨丽学号10551177

院系经管系专业财务管理

指导教师徐晟职称副教授

中国·合肥

二o一四年五月

摘要

资金是企业生存和繁荣的基础，其高流动性，以便它可以随意转换成任何其他类型的资产，很容易导致腐败，欺诈，贪污和无法无天的其他行为。货币资金作为内部控制风险最大，水平最高的有形资产，它起到了非常显著的作用，不仅是贯穿所有部门的经济活动，流动资金及营运资金其价值是逐渐增加的。

管理货币资金对企业是非常重要的。在本文中，案例研究企业货币资金的控制错弊，确定货币资金内部控制制度的问题：集团的管理链长，导致管理复杂，子公司重复帐户，货币资金内部流动不顺畅，资本效率不高，并提出了最大限度地提高内部控制，付款控制，有效地分配和监测资金周转方式，从而加强集团公司的内部控制，以改善本集团的现金效益的能力，增强自由现金流，为同类企业提供的内部控制建设的建议。

关键词：货币资金；内部控制；资金收益；

Abstract

Money is the basis of survival and prosperity,is the enterprise business activities of blood,its high liquidity so that it can arbitrarily convert any other type of asset,can easily lead to corruption,fraud,embezzlement and other acts of lawlessness.One of theorists and practitioners topic of most concern currently is to establish and perfect the internal control,internal liquidity as the largest,highest level of control risk as a tangible asset,money funds played a very significant role,it is not only throughout all sectors of economic activity,liquidity and working capital to continue its gradual increase in value.

Therefore enterprises to strengthen internal controls monetary fund,manage enterprise monetary funds is very important.In this paper,a case study of internal corporate money funds controlled trial of Cub conduct monetary fund management companies prone to analyze,identify monetary fund internal control system problems: Group of the company's management chain length,resulting in levels of management complexity,etc.monetary fund management difficulties arise subsidiary duplicate accounts,money funds internal flow is not smooth,not high capital efficiency,and proposed to achieve monetary funds to maximize return on internal control,control of payment,efficient allocation and monitoring of routine way of other targets,thus strengthening the internal control group of companies monetary funds to improve the Group's cash-effective capacity and enhance free cash flow,provided for reference currency of reference for similar enterprise internal control construction funds.

Keywords:financial security;internal control;financial revenue;

目录

1绪论 (1)

1.1研究背景与意义 (1)

1.2国外研究现状 (1)

1.3国内研究现状 (2)

1.3.1货币资金内部控制实施存在的主要问题 (2)

1.3.2建立和完善货币资金内部控制制度 (3)

2货币资金控制相关理论基础 (4)

2.1货币资金概述 (4)

2.2货币资金内部控制环境 (4)

2.2.1管理决策者 (4)

2.2.2员工的职业道德和业务素质 (4)

2.2.3内部审计 (4)

2.3货币资金的内部控制目标 (4)

2.4风险评估 (5)

3案例分析 (5)

3.1贵州茅台集团简介 (5)

3.2茅台集团货币资金内部控制现状 (6)

3.3茅台集团货币资金控制的薄弱环节 (7)

3.3.1巨额货币资金长期闲置及潜在风险 (7)

3.3.2货币资金收益率低下 (8)

4完善茅台集团货币资金内部控制的措施 (10)