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货币资金是企业流动性较强、控制难度较高的资产,在流动和周转中实现增值和效益,大多数贪污、受贿、诈骗、挪用公款等违法乱纪行为都与之相关,建立健全的企业资金内部控制制度已经成为必然趋势。
Monetary funds are assets that are highly liquid and difficult to control. They bring added value and benefits to the liquidity and turnover. Most corruption and bribery, fraud and misappropriation of public funds are linked to the establishment of a sound enterprise The internal control system of funds has become an inevitable trend.