企业货币资金内部控制分析--A企业一亿存款丢失案案例分析  

作　　者：肖婷婷[1] 赵扬 

机构地区：[1]重庆工商大学

出　　处：《中国乡镇企业会计》2022年第1期57-59,共3页

摘　　要：货币资金是企业资产的重要组成部分。货币资金对企业的健康经营和发展十分重要,因此企业货币资金的内部控制管理对货币资金的安全性、流动性和收益性本就有着至关重要的意义。近年来,白酒行业新兴起了一种“存款销酒”的销售模式,该销售模式又对白酒企业的货币资金内部控制提出了更高的要求。本文以A企业采用该种销售模式导致一亿元银行存款丢失事件为案例,通过分析A企业货币资金内部控制要素,评价其在货币资金内部控制中存在的缺陷,提出企业加强货币资金内部控制的策略。Monetary Fund is an important part of the assets of an enterprise.Because Monetary Fund is very important to the healthy operation and development of an enterprise,and because Monetary Fund has high liquidity,therefore,the internal control and management of Enterprise's Monetary Fund is of vital significance to the security of Monetary Fund.At the same time,in recent years,a new liquor industry"deposit sales"sales model,the sales model of liquor enterprise money internal control put forward higher requirements.This paper takes the case of 100 million yuan lost of bank deposit caused by the adoption of this sales mode of JiuGuiJiu liquor as an example,through analyzing the internal control factors of JiuGuiJiu liquor's monetary funds,and evaluating the defects of its internal control of monetary funds,the paper puts forward the strate gy of strengthening the internal control of money fund.

关 键 词：货币资金 内部控制 A企业 

分 类 号：F426.82[经济管理—产业经济] F406.7