中小企业货币资金内部控制研究

中小企业货币资金内部控制研究(16000字)
摘要：货币资金是企业资产中流动性强、控制难度较高的重要组成部分。目前我国中小企业普遍存在内部控制不健全的现象。为了保证企业货币资金的安全、完整，避免挪用、滥用、盗用等，在企业内部必须建立、健全货币资金的内部控制制度。本文以中小企业为背景，对中小企业货币资金内部控制现状进行分析，提出建立不相容职务相分离制度、实行定期轮岗制度、借助中介机构开展监督管理工作、实行货币资金预算制度、加强培训提高员工素质、推广财务管理信息化的建议。
关键词：中小企业  货币资金  内部控制

Research on Monetary Fund Internal Control of the Small and Medium-sized Enterprise
Abstract:Money funds is an important part of the corporate assets, which has highly liquidity and isdifficult to control. At present, the internal control systems of SMEs in China are generally defective. In order to ensure the security, integrity, misuse, theft and to avoid misappropriation, it's essential to establish a sound internal control system of monetary funds within the enterprise. I try to analyse the present status of the internal control system of the monetary funds in the backgrounds of small and medium enterprises and to make recommendations. For example:to establish incompatible duties phase separation system, use shift-working,using intermediary agencies in supervision and administration work,Implement monetary fund budget system,Strengthen training improving the quality of employees and promote the informationization of financial administration proposal

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