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资金是企业的血液,资金管理是企业管理的重点,也是企业内部控制的一个重要环节。如何强化资金管理,发挥有限资金的最大效益,同时确保资金完整,是关系到企业生存和发展的大事,应当根据企业的实际情况,使资金管理科学化、系统化、规范化,以达到有效控制目的。本文对企业的货币资金内部会计控制进行剖析,提出了解决当前企业货币资金内部会计控制存在问题的一系列措施。
Funds are the blood of an enterprise. Fund management is the focus of business management and an important part of internal control. How to strengthen capital management, give full play to the maximum benefits of limited funds, and ensure the integrity of funds is a major issue related to the survival and development of the enterprise. The fund management should be scientifically, systematically, and standardized according to the actual situation of the enterprise so as to achieve effective control. . This article analyzes the internal accounting control of the company’s currency and funds, and proposes a series of measures to solve the problems existing in the current internal accounting control of currency and funds.