Study Of Cash Internal Controls In S Company

Without wholesome internal control, many companies will arose chaos in management, inefficient work, finance loss, less profits and corruptions. As it can also be used in individual consumption, it usually leads to corruptions, impropriate use of the capital and thefts at the capital management level.In recent years, the authorities have detected various crimes which involve illegal use of capital, internal banks and so on. It has shocked the public because its huge members involved. Such kind of cases is usually caused by the failure of internal control, especially that of the currency capital control. These circumstances make most of the companies be more strict with their internal capital control.The control of cash is always the key point of the enterprise internal control. In order to summarize the lesson, make perfect and strengthen the internal control of companies'Cash, I choose to do some research of S Heavy Industry Company Ltd. on this topic. Through the design and improvement of S company's internal capital control, The thesis is to provide some useful references for Chinese companies and the construction machine enterprises to improve internal control of cash.First, the paper introduces the research background and significance.Then, the paper describes the cash internal control theory, including the emergence, development and research. Next, the paper introduces the basic situation of internal control in S company. The paper analyze the existing problems and shortcomings of S company's internal control situation, the cash control design, segregation of duties, authorization approval, the accounting control systems, capital budget. According to the Analysis of above, the paper finds the basic ideas, methods and recommendations to improve its cash internal control, including improving the cash control design, improving segregation of duties controls, improving the control system of cash authority, improving the accounting control system improve, improving the overall budgetary control, the implementation of internal audit control of the cash. Finally, I re-perfect the management process control of the receive, payment, financing.