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货币资金是企业在生产经营活动中处于货币形态的那一部分资金,它包括现金和各种存款。货币资金的内部控制是企业内部控制系统的一个重要组成部分,其内部控制的主要目的是实现企业货币开支的合理、合法和货币回收的安全可靠,防止贪污舞弊行为,保证资产的安全,保证会计资料的正确,满足生产和经营的需要。本文就货币资金内控制度管理时应注重的几个方面谈一下看法。
Monetary funds are the part of a company’s currency in production and operation. It includes cash and various deposits. Internal control of monetary funds is an important part of the internal control system of an enterprise. The main purpose of its internal control is to ensure the reasonable and legal currency recovery of the enterprise and the safe and reliable recovery of money, to prevent corruption and fraud, to ensure the safety of assets and to ensure accounting The data is correct, to meet the needs of production and operation. This article discusses several aspects that should be paid attention to when managing the internal control of monetary funds.