摘 要我们的经济正处于转型期，市场竞争日益激烈。在这种市场环境中，企业必须注重自身的管理，并加强内部控制的建设和实施，现金管理对于企业发展具有重要意义。近年来，由于内部财务控制不足，企业中出现了许多重大错误，这已成为企业业务管理的一个重要组成部分。本文将以 A(沈阳)有限公司，为例在介绍内部控制含义、目标、要素的基础上，通过对 A(沈阳)有限公司的现金内部控制现状分析，包括控制环境、控制活动、风险评估、信息与沟通、内部监督，指出 A(沈阳)有限公司现金内部控制存在的主要问题，如内控环境不佳，现金管理意识缺乏、内控活动落后，缺少现金流出控制环节、内控监督不到位，现金管理流程不规范、未建立风险评估机制，人才储备不足；提出完善 A(沈阳)有限公司现金内部控制的对策建议，包括完善内控环境制度，提高现金管理意识、完善内控活动制度，控制现金流出、完善内部监督制度，规范现金管理流程、建立风险评估机构，加大人才储备。关键词:现金；内部控制；内部控制要素AbstractOur economy is in the transition period, and the market competition is increasingly fierce. In this market environment, enterprises must pay attention to their own management, and strengthen the construction and implementation of internal control. Cash management is of great significance for the development of enterprises. In recent years, due to the lack of internal financial control, there have been many major errors in enterprises, which has become an important part of business management.Based on the introduction of the meaning, objectives and elements of internal control, this paper analyzes the current situation of cash internal control of huasuan financial and tax agency (Shenyang) Co., Ltd., including control environment, control activities, risk assessment, information and communication, internal supervision, and points out the cash internal control of huasuan financial and tax agency (Shenyang) Co., Ltd The main problems, such as poor internal control environment, lack of cash managem...
