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对于任何现代企业来说,在实际的生产经营活动以及交易活动中,始终都离不开货币资金这种支付、交换的手段。也正因为如此,在企业的内部管理与控制工作中,对货币资金的内部会计控制理应受到高度重视。本文基于实施货币资金内部会计控制的重要意义,对当前我国企业货币资金内部会计控制中普遍存在的问题进行了系统分析与探讨,并提出了相应的完善策略。
For any modern enterprise, in the actual production and business activities and trading activities, are always inseparable from monetary funds such payment and exchange means. Precisely because of this, in the enterprise’s internal management and control work, the internal accounting control of monetary funds should be highly valued. Based on the significance of implementing the internal accounting control of monetary funds, this article systematically analyzes and discusses the problems that exist in the internal accounting control of the current corporate monetary funds in our country, and puts forward the corresponding improvement strategies.