论货币资金内控管理

货币资金涉及面广、流动性强,同时控制风险最高,是各单位赖以生存和发展的基础.针对货币资金内部控制目标和环境及影响货币资金内部控制环境的因素等进行论述.为解决各单位在货币资金内控管理方面存在的潜在问题,应从完善内部会计控制制度上入手,细化货币资金的内部控制制度,规范并完善工作程序和行为;抓好人员素质方面的教育,保证内部会计控制的有效实施;同时,建立有效的考核制度和激励机制,达到调动人员主观能动性的目的.

Internal Control and Management of Monetary Fund

Monetary fund is the basis for the existence and development of an organization. It involves many aspects and has a good circulation. There is a great control risk of it. So the author will discuss the aim and circumstances of the management of monetary fund and the factors which influences the circumstances. In order to solve the potential problems of the management of monetary fund, every organization should try to perfect the control rules and regulation of its accounting, make the internal management of monetary fund more meticulous, standardize and perfect the working procedure and its behavior, pay attention to the quality education of the staff, ensure the effective enforcement of internal control of accounting. In the meantime, the establishment of the effective check-up system and encouragement system will arouse the subjective initiative of the stuff.