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货币资金是流动性最强的一种资产,涉及面广、应用广泛并且极容易发生丢失、短缺和被盗窃等现象,最容易被挤占和挪用,甚至产生舞弊行为。因此,加强货币资金管理,完善货币资金内部控制,对保护事业单位资产的安全完整,以及业务的正常运转意义重大。本文从事业单位货币资金内控的目标、内容、存在的问题,引出完善货币资金内部控制的措施。
Monetary funds are the most liquid assets. They are widely used, widely used and prone to loss, shortage and theft. They are most likely to be misappropriated and misappropriated and even lead to fraud. Therefore, strengthening the management of monetary funds, improving the internal control of monetary funds is of great significance to protecting the safety and integrity of the assets of public institutions and the normal operation of the business. In this paper, the objective, content and existing problems of the internal control of monetary and financial institutions are introduced, and the measures to improve the internal control of monetary funds are introduced.