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企业出纳岗位的内部控制目的在于实现企业发展目标,保证企业的资源、资金以及资产得以完整、安全并充分利用,保证企业会计信息具有准确性以及真实性,保证相关法规、规章以及法律等得以贯彻实施。内部制度的评价指标体系是企业出纳岗位内部控制十分重要的一部分,对于出纳岗位内部控制的有效性、健全性开展检查和监督,明确内部控制存在的缺陷,并且提供改进的措施和合理化建议。本文中,笔者就对企业出纳岗位的内部控制建设进行分析和讨论。
The purpose of the internal control of cashier jobs is to achieve the goal of enterprise development, to ensure that the resources, funds and assets of the enterprise are complete, safe and fully utilized, to ensure the accuracy and authenticity of the accounting information of enterprises and to ensure that the relevant laws and regulations, rules and laws are implemented Implementation. The evaluation index system of the internal system is a very important part of the internal control of the cashier’s position. The internal control of the cashier’s position is soundly inspected and supervised, the defects of the internal control are clarified, and the measures for improvement and reasonable suggestions are provided. In this article, the author analyzes and discusses the internal control of the enterprise cashier positions.