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论文编号：	14956
作者编号：	2320224203
上传时间：	2024/12/6 21:24:46
中文题目：	X房地产集团公司货币资金内部控制研究
英文题目：	Research on Monetary Fund Control of X Real Estate Group Company
指导老师：	梅丹
中文关键字：	货币资金；内部控制；房地产
英文关键字：	Monetary fund; Internal control; Real estate
中文摘要：	近年来，财务舞弊事件频发，引发公众对企业资金内部控制体系的关注。内部控制缺失或不完善，是众多企业管理秩序紊乱、资产安全受损、运营效率低下及经济效益滑坡的重要原因，甚至滋生腐败现象。货币资金因其高度的流动性、相对较低的安全保障水平以及监控难度大的特点，其潜在的控制风险尤为显著。尽管财务管理信息化的推进极大便利了货币资金的支付流程，但在内部控制薄弱的环境下，这一流程却可能成为不法之徒进行贪污、盗窃及资金挪用的温床，严重侵蚀企业的健康运营基础。当前经济环境下，企业亟需对货币资金的内部控制采取更为严谨的标准与措施，构建全面、高效的内部控制体系，以确保资金安全，保障企业稳健运营与可持续发展。 本文首先对研究的背景与意义以及国内外相关研究成果进行了概述。随后，本文系统追溯了内部控制理论的发展历程，阐释了内部控制的定义、目标、原则与方法，以及货币资金内部控制的定义、风险点和理论基础。在此基础上，本文详细描述了X房地产集团公司的基本情况及其货币资金内部控制的现状。通过分析内部控制的五要素—控制环境、风险评估、信息与沟通、控制活动及监督，揭示了X房地产集团公司在货币资金内部控制方面存在的问题，如资金权责分配不合理及不相容岗位分离管控不足、集团与子公司间资金调拨流程控制不足、大额工程支出审核不到位、财务部对货币资金风险监督力度不足及集团内部监督覆盖范围不足。针对发现的问题，本文提出了一系列具有可操作性的改进措施，如提高资金结算岗位风险控制能力、完善银行账户及资金调拨流程的标准化管理、通过优化审批流程及明确权责分配加强工程款支出审核以及强化各层级的内部监督职责等，以提高X集团资金管理的安全性、完整性和效益性，降低财务欺诈的风险。本研究具有较强的现实意义和应用价值，可为同行业规模相当的房地产企业提供参考借鉴。
英文摘要：	In recent years, the frequent occurrence of financial frauds has aroused public concern about the internal control system of enterprise funds. The lack or imperfection of internal control is an important reason for the disorder of management, the damage of assets safety, the low efficiency of operation and the decline of economic benefit, even the breeding of corruption. Due to its high liquidity, relatively low level of security and difficult to monitor, the potential control risk of monetary funds is particularly significant. While the advancement of information-based financial management has greatly facilitated the payment process for money, in an environment of weak internal controls, this process can become a hotbed of corruption, seriously erodes the healthy operation foundation of enterprises. Under the current economic environment, it is urgent for enterprises to adopt more strict standards and measures for the internal control of monetary funds, and to construct a comprehensive and efficient internal control system to ensure the safety of funds, to ensure the sound operation and sustainable development of enterprises. First of all, the background and significance of the study, as well as the relevant research results at home and abroad were summarized. Then, this paper systematically traces the development of internal control theory, explains the definition, objectives, principles and methods of internal control, as well as the definition, risk points and theoretical basis of monetary fund internal control. On this basis, this paper describes in detail the X Real Estate Group Company's basic situation and the status of internal control of monetary funds. By analyzing the five elements of internal control-control environment, risk assessment, information and communication, control activities and supervision, this paper reveals the problems existing in the internal control of money funds in X Real Estate Group Company, such as unreasonable distribution of funds and responsibilities and incompatible job separation, inadequate control of funds transfer process between group and subsidiary, inadequate supervision of the finance department on the risk of currency funds and inadequate coverage of internal supervision within the group. In response to the problems identified, this paper proposes a series of operability improvement measures. for example, to improve the risk control ability of capital settlement positions, to improve the standardized management of bank accounts and capital transfer processes, to strengthen the audit of project expenditure by optimizing the approval process and clarifying the allocation of authority and responsibility, and to strengthen the internal supervision responsibilities at all levels, etc. , in order to improve the security, integrity and efficiency of X group capital management, reduce the risk of financial fraud. This study has a strong practical significance and application value, can provide reference for the same industry size of real estate enterprises.
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