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货币资金是单位内部流动性最强的资产,包括现金、银行存款及其他货币资金。加强对资金风险防范体系是企业内控体系建设的重要组成部分。随着改革开放的不断深入和市场经济的飞速发展以及企业现金流入、流出的多元化,特别是在2008年的国际金融危机中,很多企业由于资金问题倒闭,主要原因就是资金链断裂,出现了严重的财务危机造成的。目前随着我国经济的快速复苏,企业亦更加注重资金风险管理。笔者结合自己的工作对此问题进行了深入剖析,为读者提供了可供借鉴的参考。
Monetary funds are the most liquid assets within the unit, including cash, bank deposits and other monetary funds. Strengthening the risk prevention system for capital is an important part of the construction of internal control system. With the continuous deepening of reform and opening up and the rapid development of market economy as well as the diversification of cash inflows and outflows of enterprises, especially in the international financial crisis in 2008, many enterprises closed down due to funding problems. The main reason was that the capital chain broke down and emerged Serious financial crisis caused. At present, with the rapid economic recovery in China, enterprises also pay more attention to fund risk management. The author combined his own work to conduct an in-depth analysis of this issue, providing readers with a reference for reference.