capital is the blood of enterprise's production, operation and management activities, and capital risk management is also one of the key contents of enterprise's financial management. The following is a case study of fund management risk that I compiled for you, for your reference, welcome to read!

1

In recent years, in the process of auditing, many economic cases such as corruption and misappropriation have been discovered, and on the Internet, major cases involving millions, tens of millions or even nearly 211 million yuan can be searched. Many people have been jailed, but at the same time, they have also caused huge economic losses to the country. It makes people feel sad and sad. But traced back to the source, these cases are actually related to the failure of internal control of the unit. Modern audit theory puts forward that the focus of audit work should be changed from the previous post supervision to the pre-service, so as to urge the audited object to strengthen internal control and ensure the safety of economic operation. Therefore, this paper analyzes the manifestations and causes of internal control failure cases, and puts forward specific measures to reduce internal control risks.

1. Manifestations of internal control failure of monetary funds

(1) Cash income is delayed or not recorded

1. Cash is collected without typing receipts

This method is that the relevant personnel collect cash without issuing any vouchers to the other party, take the opportunity to misappropriate or enrich themselves, or directly collect it into the collective small vault. In particular, economic cases are common in the collection of commercial facade, warehouse, housing and other rents, as well as commercial rebates, sales of waste materials and some administrative service fees. For example, from 1991 to 1994, Li Moumou, the former head of the household administration department of Huaibei Public Security Bureau of Anhui Province, embezzled and misappropriated millions of dollars, including 5. 51,111 yuan of take-away account money was corrupted in the form of no receipt.

2 is the receipt of cash by issuing IOUs

The so-called IOUs refer to income vouchers that are not supervised by the financial or tax departments, at least they are not uniformly printed by the unit. The simplest thing is a blank piece of paper, and the content is written at will. In fact, this is not much different from not issuing a receipt, and the income is very likely to be embezzled or put into a small vault. Such cases are also hard to count. If a unit violates the two lines of revenue and expenditure of fiscal funds and the regulations on bill management, it will use the receipt purchased from the market, charge a copy fee of more than 4,111 yuan, and directly purchase new year's goods and send them to the staff.

3 is to conceal and destroy income vouchers

At that time, some parties issued official vouchers such as invoices and administrative fees receipts in accordance with the regulations, but privately concealed and even destroyed some vouchers in order to occupy collective assets. For example, from October 2111 to July 2114, Zhang, a female cashier in the finance department of a city hospital of traditional Chinese medicine, took measures such as concealing the daily report of business income, and successively intercepted more than 261 thousand yuan of medical business income. In addition to individual crimes, some collective units deliberately let some funds go through cardiopulmonary bypass in order to pay some abnormal expenses.

4 is to withdraw less cash or not to record it

Some cashiers withdraw cash from the bank without recording it, but at the end of the month, they use the so-called? Outstanding account? Form, misappropriation of cash. Some of them are slightly hidden. First, they use the negligence of bank management to buy another check for committing crimes. Second, only part of the funds are accounted for, such as the actual withdrawal of 31 thousand yuan, moving the decimal point of the check stub amount, the amount accounted for will become 3111 yuan; At the same time, false bank statements were fabricated at the end of the month to deceive the general ledger accounting. From October 2112 to July 2114, Wu Mou, a female cashier of a city's Agriculture and Forestry Bureau, used this method to misappropriate 2.63 million yuan of public funds, and finally 1 million yuan could not be returned.

(2) illegal payment or transfer of monetary funds

1 is to transfer funds in secret

transfer funds to a predetermined account to obtain funds. For example, from March 2112 to October 2113, the National Natural Science Foundation of China was a small accountant and self-proclaimed. The richest man in China? Bian, who has repeatedly used false accounts and other means to nearly 211 million yuan? Switch? It is used by many private enterprises to get cash returns.

2 is repeated reimbursement for the same matter

There are two main forms of repeated reimbursement for the same matter: one is to commit crimes by using two different payment methods: cash and bank deposit. According to the document notice of a certain unit's cashier's request to buy an item, the money will be directly charged to the bank and remitted. A few months later, the official invoice was received, and the cashier made a cash reimbursement again. Second, a document is charged twice. Most of the documents that have been reimbursed have complete approval procedures, so it is only an obstacle to the approval time when they are used to be re-submitted. Especially in some quota invoice, most of them do not specify the billing time, which is more risky. Zhang, a hospital of traditional Chinese medicine in a city, once used the prepaid deposit slip intercepted by him to re-report 211,111 yuan, which was greedy for himself.

3 is to tamper with and increase the reimbursement amount

to tamper with documents and increase the reimbursement amount, mainly by separating the general ledger accounting from the office location of the company, leading for a while? Can't manage it? And general ledger accounting? Not knowing? The loopholes in the crime. Zhang Moumou, the accountant of Shatou Sub-district Office in Futian District, Shenzhen, embezzled nearly RMB 11 million from 1999 to 2118 by altering the data of reimbursement vouchers and expanding the amount of invoices. A few hundred yuan of documents, after she took them to the person in charge of the unit for signature, and added two digits before the original data, became tens of thousands of yuan; After the original reimbursement document signed by the person in charge of the unit has been altered, the reimbursement amount has changed several times or dozens of times, and then the cash is withdrawn from the district accounting center.

4 is to imitate the signature of others for reimbursement

Some people directly imitate the handwriting of leaders, sign and approve false invoices, fake invoices and self-made documents that fabricate facts, and then take them for reimbursement. Due to painstaking research and repeated practice, forged handwriting may be more realistic and difficult to distinguish. For example, from 1993 to 2111, Guo Moumou, the former cashier of Sanmenxia Poverty Alleviation Foundation, falsely made out bills and imitated their signatures, embezzling public funds of million yuan in the name of paying rent and conference fees.

(3) Gangs conspire to commit crimes and embezzle public funds

Because of the internal constraints in a unit, it is easy to prevent and detect crimes committed by a single person. But if it's a gang, and many people are involved, the containment will fail. This is because employees in key positions have been working together for a long time without timely rotation, which leads to the formation of vested interest groups. For example, from April 2111 to October 2115, five female employees of Guancheng Cultural Relics Management Office in Jiayuguan City, Gansu Province, including accountants, ticket sellers and bill administrators, used such means as filling out less outbound tickets, issuing more tickets, and making false accounts afterwards to commit crimes, intercepting and embezzling more than RMB 1711,111.

(4) Embezzlement of public funds by using leadership power

In recent years, some leading cadres in some units have used their power and position to embezzle and misappropriate public funds, and even directly instructed accountants to compile false payrolls, false bills of materials and other documents. For example, Li Moumou, a mayor of Dongguan City, Guangdong Province, embezzled and misappropriated 1. 11 billion yuan for gambling in Macao; Tang Wenfeng, former director of Chongqing Economic Development Zone, embezzled public funds from 1997 to 2118. 18 billion yuan. These? Number one? 、? A pen? It is often difficult for subordinates to stop people who hold heavy power and commit crimes. Even if there is an internal control system, it may be a decoration.

Second, the reasons for the failure of internal control of monetary funds

(1) personal ideological and moral decline

Since the reform and opening up, the gap between the rich and the poor has widened, and the western way of life has also been introduced to the country. Some people show psychological imbalance, spiritual emptiness, moral decline, and weak sense of social responsibility, and they are willing to take risks in pursuit of material benefits. Some of them embezzle public funds because of loyalty in the rivers and lakes; Some are vain because they are short of money. Some even keep mistresses and squander public funds; Some people are addicted to casinos, and they are immersed in the stock market until they are exposed to the incident and their reputation is ruined. In addition, some people had a very comfortable life, but they were incredible and took the road to crime like a ghost. These people who directly handle cash, or who are in charge of capital power, have already become? High risk group? .

(2) The containment inspection mechanism is incomplete

First, there is basically no system, which leads to cases. For example, a town's huge investment funds were used at Zhang's disposal, and there was no need for collective discussion or any institutional constraints. In the end, it misappropriated 17 million yuan to gamble in Macau, which opened the door for convenience. The case of embezzling millions of public funds to copy shares occurred in the former repaying office of Tongnan County, Chongqing. The important reason is that a person in the office holds three positions: leader, cashier and general ledger accountant. Second, although there is an internal system, it forms a dummy. For example, a major economic case of nearly 211 million yuan occurred in the National Natural Science Foundation of China because the competent authorities did not supervise it well.

(III) Backward internal accounting technology

After a program goes wrong, if the follow-up control is in place, it can also be found in time and stop the situation from getting worse. Some cases occurred because many relevant supervisors were not able to work, and their accounting skills were not good enough to find problems early from clues. For example, the general ledger accountant of a Chinese medicine hospital in a city usually fails to register the detailed ledger of customer deposits, and the balance appears abnormally negative, but turns a blind eye; At the same time, the management of bills is careless, and the collective income flows into the pockets of others and is still in the dark; Some general ledger accountants did not pay attention to the whereabouts of invalid checks and reconciled with banks, resulting in the hollowing out of bank funds.

(4) The leaders of the unit have not paid enough attention to it

Corruption and misappropriation cases have occurred in a unit. Number one? It is really hard to blame. Some leaders think that financial work, which is not the main work of the unit, can't achieve results for the superiors, so they don't care much and have low vigilance. Especially in key positions of appointment? Goalkeeper? Not very capable, and finally there was a safety accident. Other leaders have weak constraints on subordinate departments, resulting in individual? Number one? Long-term chic in casinos, squandering national wealth.

3. Countermeasures to reduce the internal control risks of monetary funds

The means adopted by most criminals are actually not clever and clever. As long as the control is in place, it can be completely avoided. National laws are inviolable, and auditing is a shield. If greed can be curbed, is there more punishment? This paper holds that people-oriented measures should be taken to actively prevent and reduce the risk of internal control of monetary funds:

(1) The top leaders attach importance to the construction of internal control

As the saying goes, It's not difficult for the boss to pay attention to it, is it? . In fact, as long as the leaders are highly concerned and supportive, many problems of internal control of unit currency funds will be solved. Similar cases in private enterprises are very rare, because the boss knows that fund management is related to the success or failure of enterprises. Zhu Rongji, a former country, also warned that a good leader must? Use good people and manage your money? . Therefore, leaders should earnestly perform the legal duties of the first responsible person, carefully select financial personnel, attach importance to the construction of internal control system, and strive to prevent risks.

(II) Improve the containment inspection system

Guide the specific internal control work with the concept that details determine success or failure, strictly implement the monetary fund management norms, and separate responsibilities; Administrative institutions should fully disclose the charging standards and bills used by the society to prevent the occurrence of white bars and non-receipt; Improve the registration ledger, and regularly check the current accounts with customers; The system of collective discussion, examination and approval and signature shall be implemented for the payment of major funds by the unit, which shall be effectively restrained? Number one? To prevent the reappearance of high-ranking gambling officials. Give full play to the advantage that the competent department is familiar with the personnel and work content of subordinate units, actively carry out inspection work, nip the problem in the bud, and make some people with bad motives put an end to evil thoughts and stop from the brink.

(III) Standardizing the management of various bills

The collection of monetary funds is inseparable from various bills, and strengthening the management of bills is at the same time to ensure the import of funds. First, the management of bills is carried out by special personnel, unified purchase and collection, limited distribution and regular cancellation. . Make bill management, billing collection and general ledger check (check whether billing income is recorded)? Separation of powers? . The second is to supervise the continuous use of bills by improving accounting records. The bill number is registered in the summary column of accounting vouchers. The third is to standardize the management of cheque use. The seal keeper shall register the purchased bank cheque for future reference; When writing a check, the stub amount shall be capitalized; Check the income and expenditure with the bank regularly. If there are many bank accounts, the cashier should summarize and compile the daily report of the balance of monetary funds.

(IV) Strengthening personnel training and rotation

While carefully selecting accounting personnel, it is also necessary to strengthen ideological education and professional training. Because once some people's bad ideas are formed, they will not play cards according to normal cards, which is hard to prevent. It is necessary to strengthen external training in a planned way, advocate self-study and constantly update professional knowledge. Attention should be paid to absorbing management experience and case lessons from other units, innovating control management, and constantly upgrading? Firewall? . In addition, rotation should be implemented in a timely manner. Accounting rotation among various units can learn from each other's strong points and help prevent the formation of vested interest groups and gangs from committing crimes.

(5) Improve the internal control mechanism of centralized accounting

At present, centralized treasury payment centers, accounting centers and other institutions have been established in various places. Due to the separation of their offices and clients, these institutions are prone to problems if their supervision is not strict. Zhang, an accountant in Shenzhen, embezzled and misappropriated 11 million yuan, and the lax supervision of Futian District Accounting Center is an important reason. Therefore, we must plan ahead and improve the internal control system. First of all, the scale of centralized accounting should not be too large. Accounting centers in some local counties and cities look like accounting factories, and it is difficult to ensure that there is no risk by mass production of standardized accounting vouchers and account books. Each general ledger accountant should not keep too much books, otherwise he will have no time and energy to find problems if he is too poor to cope. Secondly, it is necessary to strengthen the contact between the two sides of the service, make the accountants familiar with each other's work, try to overcome the disadvantages of centralized accounting, and improve the service and supervision level. Finally, the person in charge should check the accounting vouchers bound by this unit last month? A second audit? , to identify the authenticity of my signature, to prevent others from tampering with bills and imitating signature reimbursement. Even if the handwriting is very realistic, it can be identified by the authenticity of the memories. Gui Li let real likui jy to deal with, will be able to achieve absolute results.

Case analysis of fund management risk 2

At the end of the 21th century, the business environment of China's auto parts enterprises has undergone tremendous and rapid changes, and the competition in the auto industry has already crossed the national boundaries. After China joined the WTO, the assets of the auto parts industry have increased year by year, and the proportion of the total assets of the entire auto industry has also jumped from about 5% in 2112 to about 35% in 2116. At present, the automobile industry is increasingly becoming an important pillar industry in China's national economy, and the automobile parts industry is the upstream industry of the whole automobile industry, which occupies an increasingly important position in the whole automobile industry chain. Although China's auto parts industry has made great progress in recent years, from the global market, China's auto parts industry is scattered and the industrial concentration is not high. Most small-scale enterprises have neither sufficient operating funds nor R&D capabilities, and it is impossible to develop advanced products that meet the market demand. These problems, such as inefficient structure, not only hinder the healthy development of China's parts industry, but also have a considerable constraint on the vehicle manufacturing industry.

with the intensification of the competition pressure of vehicle enterprises, the competition pressure is also transferred to parts enterprises. In order to solve the problems of scattered and chaotic parts industry and poor economic benefits, parts enterprises must rely on the power of market economy and make full use of the effects of economies of scale. So people