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随着《上市公司内部控制指引》的出台,内部控制成为了企业活动中一项重要的话题。内部控制,是指企业为了保护自身资产的完整、安全,提高会计信息质量和经营管理效率,降低各项财务风险而实施的对内部资产、人员的控制。内部控制对企业货币资金的管理,有着十分重要的作用。然而,目前企业在对货币资金的管理过程中,对内部控制的应用存在着不少问题。本文就如何采取有效的内部控制措施加强企业的货币资金管理做出了相关分析研究。
With the promulgation of the “Guide for Internal Control of Listed Companies”, internal control has become an important topic in corporate activities. Internal control refers to the control over internal assets and personnel that an enterprise implements in order to protect the integrity and safety of its own assets, improve the quality of accounting information and management efficiency, and reduce various financial risks. Internal control of the management of corporate money and funds, has a very important role. However, at present, there are many problems in the application of internal control in the management of monetary funds by enterprises. This article makes relevant analysis and research on how to take effective internal control measures to strengthen the management of the enterprise’s money and money.