货币资金内部控制研究

毕业设计

题目：美的公司货币资金部控制的研究院、系：会计系

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2014年 6 月18 日

美的公司货币资金部控制的研究

摘要

改革开放以来我国经济高速发展，各类行业蓬勃兴起，企业之间的竞争也愈发激烈，除了产品质量和服务态度的比拼之外，企业自身管理即部控制，也起着举足轻重的作用，部控制是企业生存发展的生命线，好的企业必然有自己完善的部管理控制制度，这样的企业才是对自身负责，才能在竞争中立于不败之地。

现代企业生存、稳定和发展的重要基础是货币资金的管理，货币资金具有流动性强易于变现的特点，是企业资产中流动性最强、控制风险最高的部分，为了减少、避免和消除货币资金管理中的风险，企业应该建立一套完整的货币资金管理部控制机制，对货币资金的流转进行事前防，事中监督和事后评价，防支付危机，提高企业的管理水平和经营状况。

作者基于相关的资料,结合国外相关领域的最新研究成果,从部环境、风险评估、控制活动、信息与沟通、部监督这五个方面对美的公司在实际生产经营过程中所存在的问题进行了详细的梳理与剖析,并得出了有关货币资金部控制管理的结论,主要包括加强部环境建设,增强风险意识,完善授权、不相容职务岗位的分离,实施绩效考评和奖惩机制以及建立独立的部审计机构。同时针对存在的问题作

关键词:企业;货币资金;部控制

The MeiDi internal control of monetary fund research

Since China's reform and opening up our country economy high speed development, all kinds of industry booming, the competition between enterprises is increasingly fierce, in addition to product quality and service attitude of competing, enterprise management or internal control itself, also plays an important role, the internal control is the lifeline of enterprise survival and development, a good enterprise must have their own perfect internal management control system, such enterprises are responsible for their own, can be in an impregnable position in the competition.

Modern enterprise existence, stability and development is the important basis of management of monetary funds, currency funds has the characteristics of the liquid is easy to perform, is the enterprise most liquid, control the riskiest part of the assets, in order to reduce, avoid and eliminate the monetary fund management of the risks, enterprises should establish a complete set of monetary fund management mechanism, internal control beforehand to prevent circulation of money, make supervision and evaluation, prevent payment crisis, improve the management level of enterprises and operating conditions.

The author based on the related data, combined with the latest research results of related fields at home and abroad, from the internal environment, risk assessment, control activities, information and communication, internal

supervision of the five aspects of beauty companies in the process of actual production and operation and the problems in detail, and draw the conclusion about the internal control of monetary fund management, including strengthening the construction of the internal environment, strengthen the risk awareness, perfect the authorized, incompatible duties separation of positions, the implementation of performance evaluation and rewards and punishment mechanism and the establishment of an independent internal audit institutions. As for the existing problems at the same time.

Keywords: enterprise; Monetary fund; The internal control

目录

摘要 (i)

Abstract (ii)

绪论 (1)

1.1研究的背景 (8)

1.2研究的容及方法 (8)

1.3 货币资金部控制理论的概述 (8)

1.3.1国外部控制理论的发展 (8)

1.3.2国部控制理论的发展 (9)

第二章货币资金部控制理论 (12)

2.1部控制理论与货币资金部控制 (12)

2.2企业货币资金部控制重要性、目标及主要容 (14)

2.2.1企业货币资金部控制的重要性 (14)

2.2.2企业货币资金部控制的目标 (15)

2.2.3企业货币资金部控制的主要容 (15)

第三章美的公司货币资金部控制现状及存在问题分析 (17)

3.1美的公司及所在行业背景介 (17)

3.1.1家电行业背景介绍 (17)

3.1.2 美的公司简介 (18)

3.2美的公司现有控制度建设现状 (18)

3.2.1美的公司货币资金部控制的成功之处 (18)

3.2.2美的公司货币资金部控制的薄弱之处 (18)

3.3美的公司货币资金部控制存在的问题分析 (19)

3.3.1货币资金部控制制度的设计不够全面具体 (19)

3.3.2货币资金部控制职务分工不清 (19)

3.3.3货币资金授权批准控制不够规严格 (20)

3.3.4货币资金会计控制管理不够严格 (22)

第四章美的公司货币资金部控制完善 (25)

4.1 货币资金控制度改进的基本思路 (25)

4.2 公司货币资金控制度改进 (28)