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货币是充当一般等价物的特殊商品,是贪污舞弊的主要对象。货币资金是林业企业资产中流动性最强的一种资产,林业企业的一切生产经营活动和交易活动都离不开货币资金。货币资金的内部控制是整个林业企业内部控制的重点所在,因此,必须要加强对林业企业货币资金的管理,建立健全林业企业货币资金的内部控制制度。
Money is a special commodity that serves as a general equivalent and is the main target of corruption and fraud. Monetary capital is one of the most liquid assets in forestry enterprises, and all production and business activities and trading activities in forestry enterprises are inseparable from monetary funds. The internal control of monetary funds is the key point of the overall internal control of forestry enterprises. Therefore, it is necessary to strengthen the management of monetary funds of forestry enterprises and establish and improve the internal control system of monetary funds of forestry enterprises.