ASK药业股份有限公司货币资金内部控制问题研究

论文总字数：27035字

目 录

摘要 I

Abstract II

1 绪论 1

1.1 研究的目的和意义 1

1.2 研究内容及方法 1

2 内部控制文献综述及相关概念 1

2.1 国内外文献综述 1

2.1.1国外文献综述 1

2.1.2国内文献综述 3

2.2 相关概念 4

2.2.1 内部控制的定义 4

2.2.2 内部控制的目标 4

2.2.3 内部控制的原则 4

3 公司货币资金内部控制现状 5

3.1 公司背景 5

3.1.1 公司情况简介 5

3.1.2 公司组织架构设置 5

3.2 公司货币资金内部控制简介 7

3.2.1 货币资金计划与调拨阶段内部控制简介 7

3.2.2 货币资金收付阶段内部控制简介 7

3.2.3 货币资金清查阶段内部控制简介 8

4 公司货币资金内部控制存在的问题分析 8

4.1 计划与调拨阶段内部控制存在的问题分析 8

4.2 收付阶段内部控制存在的问题分析 8

4.3 清查阶段内部控制存在的问题分析 9

5 公司货币资金内部控制的改进建议 9

5.1 公司货币资金内部控制改进的总体思路 9

5.2 公司货币资金内部控制改进的具体方法 10

5.3 公司货币资金内部控制流程优化 12

5.3.1 货币资金计划与调拨阶段内部控制流程优化 12

5.3.2 货币资金收付阶段内部控制流程优化 13

5.3.3 货币资金清查阶段内部控制流程优化 19

结论 21

参考文献 21

致 谢 23

CONTENTS

Abstract I

Abstract II

1 Introduction 1

1.1 The purpose and significance of this research 1

1.2 The research contents and methods 1

2 The literature review and concept of internal control 1

2.1 The literature review of international and domestic research 1

2.1.1 The literature review of international research 1

2.1.2 The literature review of domestic research 3

2.2 The concept of internal control 4

2.2.1 The definition of internal control 4

2.2.2 The objective of internal control 4

2.2.3 The principle of internal control 4

3 The current situation of monetary fund internal control of the enterprise 5

3.1 The background of the enterprise 5

3.1.1 The introduction of the enterprise 5

3.1.2 The organization structure of the enterprise 5

3.2 The introduction of monetary fund internal control of the enterprise 7

3.2.1 The internal control in monetary fund plan and allocation phase 7

3.2.2 The internal control in monetary fund payment phase 7

3.2.3 The internal control in monetary fund inventory phase 8

4 The analysis of problems consisting in the monetary fund internal control of the enterprise 8

4.1 Problems consisting in monetary fund plan and allocation phase 8

4.2 Problems consisting in monetary fund payment phase 8

4.3 Problems consisting in monetary fund inventory phase 9

5 The improval suggestions for monetary fund internal control of the enterprise 9

5.1 The general ideas for improving monetary fund internal control of the enterprise 9

5.2 The specific methods for improving monetary fund internal control of the enterprise 10

5.3 The optimization of process of monetary fund internal control of the enterprise 12

5.3.1 The optimization of process of internal control of monetary fund plan and Allocation phase 12

5.3.2 The optimization of process of internal control of monetary fund payment

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