从职务侵占探讨货币资金内部控制的问题——以上海望春花为例

我国对于货币资金的内部控制问题研究起步比较晚，最近几十年来关于企业对于资金内部控制显现了的很多突出的问题，本文是在深入了解了职务侵占、企业货币资金内部控制的定义和意义后，以上海望春花(集团)股份有限公司高管利用职务之便来侵吞公司的财产为例，综合运用了经济学,统计学等学科的知识, 采用文献研究、分析研究、归纳演绎等方法,对企业货币资金内部控制的管理进行了详细阐述，对货币资金内部控制的问题进行深入探讨和研究，充分挖掘出公司中存在的问题，发现公司董、监、高分权过度，内部监督不够有力，货币资金安全控制不到位，岗位分工不明确等问题，并针对不同的问题提出解决建议和策略，如何做好董监高的权力分配和权利制衡工作、加强企业内部监督、加强货币资金安全控制、合理分工，确立职务分离制度等策略，通过以上尝试以期能够改善企业中的资金内部控制的问题，更好的促进企业的良性发展。
关键词：货币资金；内部控制；职务侵占

Abstract
China's monetary fund research started late internal controls , internal funds in recent years about the problem of control reflects the more prominent article in the understanding of job occupation , corporate money after the definition of internal controls and financial significance to Shanghai Wangchunhua ( Group ) corporation executives used his position to embezzle the company's property , for example, the integrated use of knowledge of economics, statistics and other disciplines , the use of literature research, analysis, induction and deduction methods for enterprise management of monetary control internal funds were elaborate on the issues of internal controls monetary funds in-depth study and research , to fully exploit the problems in the company , found that the company directors , supervisors , score right over the internal oversight is not strong security controls are not in place monetary fund , job division uncertainty and other issues, and propose solutions for different problems and suggested strategies, such as directors and supervisors should be prepared with high balances the distribution of power and the right to work , to strengthen internal oversight , strengthen security controls monetary funds , rational division of labor , the establishment of the system , such as separation of duties strategy, the above attempt to question the enterprise to improve control of internal funds , to better promote the healthy development of enterprises.
Key words: monetary funds;internal control ; positions occupied

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