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来源:百度知道 编辑:UC知道 时间:2024/05/22 19:14:12
货币资金是企业流动性最强的资产,它的管理和控制对于保障企业资产的安全完整,提高货币资金的周转速度和使用效益都具有重要的意义,它是企业赖以生存和发展的基础。目前,我国企业还没有建立完善的货币资金内部控制体系,在其管理方面还存有漏洞。本文主要从我国企业货币资金内部控制的现状出发,剖析其存在问题和原因,阐述对建立货币资金内部控制制度的几点思考,并就此提出相应的解决办法。实现货币资金有效内控的重点是:实行不相容职务相分离控制、授权批准制度和收支两条线的集中管理措施。一个完善的货币资金的内部控制体系,可以有效预防货币资金的浪费与个人侵占,挪用,所以建立健全货币资金的内部控制制度有着十分重要的意义。

The monetary fund is the enterprise fluidity strongest property, its
management and the control regarding the safeguard enterprise property
security integrity, enhances the monetary fund the handling speed and
the use benefit all has the vital significance, it is the enterprise
赖以生存 and the development foundation. At present, our country
enterprise does not have the establishment perfect monetary fund
internal control system, also has the loophole in its management
aspect. This article mainly embarks from our country enterprise
monetary fund internal control present situation, analyzes its
existence question and the reason, elaborated to establishes the
monetary fund internal control system several ponders, and proposes
corresponding solution in light of this. In the realization monetary
fund is effective the key point which controls is: The implementation
not accommodating duty separates the control, the authorized