毕业论文--上市公司货币资金内部控制问题探究

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1、 第 1 页 （共 12 页） 浙江医疗行业上市公司货币资金内部控制问题探究 摘要：摘要：货币资金在企业的生产经营活动中充当媒介，是企业资产中流动性最强的组 件。货币资金在企业的会计核算中也占据了极其重要的一席。货币资产因其流动性特 质使得它很容易被心怀不轨的人挪用和侵占。而货币资金活跃在企业内部的各个环节 和各个领域，管理层对货币资金这一流动性极大的资产的内部控制难以建立一个稳 定，较持久的体系。并且，在货币资金的日常流通过程中，仍存在着筹资、投资和运 营方面的风险。为了引导以及加强企业的货币资金内部控制，财政部制定了内部控 制规范-货币资金 。因此，寻求货币资金的内部控制的有效手段已经成为

2、企业的管理 的核心问题之一。 本文首先介绍了货币资金内部控制的理论发展，然后通过对浙江医疗行业上市公 司货币资金的有关财务数据的计算与分析来判断对货币资金内部控制的影响，并找出 这些公司存在的问题，最后就发现的问题提出完善这些医疗行业上市公司货币资金内 部控制手段的对策。使得货币资金在企业中的运转为企业带来积极的影响，以期获得 更大的发展。 关键字：关键字：货币资金 内部控制 内部控制报告 Abstract：Monetary funds act as an intermediary in the enterprise production and business activities, co

3、rporate assets most liquid components. Monetary funds accounting companies also occupy a very important one seat. Monetary assets due to liquidity characteristics which makes it very easy to be misappropriation and embezzlement by bad guys. While monetary funds are active in all aspects of the enter

4、prise and in all areas. Managers find it is very difficult to control the Internal monetary funds. And in the daily circulation of monetary funds, there is still risk in financing, investment and operations. In order to guide and strengthen the Money Control, Ministry of Finance even formulated the

5、“Internal Control - monetary funds“ Thus, seeking an effective means of monetary funds of internal control has become one of the core issues of enterprise management. This paper introduces the theory of the development of monetary funds of internal control. And then through calculating and analyzing

6、 of listed companies in the medical industry in Zhejiang monetary funds related to financial data , determining the impact of monetary funds of internal controls and to identify common problems. And finally find the 第 2 页 （共 12 页） proposed medical industry listed companies to improve the internal currency funds means of control countermeasures. Making money in the enterprise funds for the operation of enterprises have a positive impact, and obtaining a greater development. Key word：money fun