预算单位是指纳入财政预算管理的行政事业单位,其货币资金包括库存现金、银行存款、零余额账户用款额度、其他货币资金。货币资金贯穿于预算单位经济活动的全部过程,货币资金流动性强的特性决定其是高风险资产,极易被侵占、贪污、挪用。因此加强货币资金管理,建立和完善货币资金内部会计控制,对保护预算单位资产的安全完整起着关键作用。 The unit of budget refers to the administrative institution that is included in the budget management. The monetary fund includes cash on hand, bank deposits, the amount of credit for zero balance accounts and other monetary funds. Monetary funds run through the whole process of the economic activities of the budgetary unit. The strong liquidity of monetary funds determines that it is a high-risk asset and can easily be embezzled, embezzled and embezzled. Therefore, strengthening monetary fund management and establishing and improving internal accounting control of monetary funds play a key role in protecting the safety and integrity of the assets of the budgetary unit.