企业资金管理的内部控制研究——以金正大财务造假为例

The Internal Control of Capital Management in Fertilizer Enterprises—Reserch on Financial Fraud of Kingenta

摘要: 企业资金管理内部控制制度不健全，导致财务人员舞弊等现象时有发生，这充分体现了企业财务管理中内部控制体系的重要作用。为此，企业经营者必须加强对资金经营管理的内控制度的建设，以保证资金经营内控制度的正常运转。本文采用文献研究法，阐述了企业资金管理内部控制的重要作用和理论基础。以案例研究的方式，以金正大生态工程集团股份有限公司(简称金正大)资金管理内部控制失败为例，进行企业资金管理内部控制的问题分析，并对此提出政策建议。

Abstract: The inadequacy of the internal control system for the management of funds in companies has led to the occurrence of phenomena such as fraud by financial personnel, which reflects the importance of the internal control system for the management of funds in companies. Therefore, enterprise managers should continuously improve the internal control system of funds management to ensure the effective operation of the internal control system of funds management. This paper adopts the literature research method to explain the important role and theoretical basis of the internal control of enterprise fund management. By way of case study, it takes the failure of internal control of fund management of Kingenta as an example, analyzes the problems of internal control of enterprise fund management, and puts forward policy suggestions in this regard.