加强企业货币资金的内部控制，防范企业财务风险

企业的现金及银行存款作为企业流动性最强的资产，对它的内部会计控制尤为重要。目前一些企业对现金及银行存款的内部控制还存在不少问题，企业应从建立货币资金业务的岗位责任制，配备合格的人员，严格的授权批准制度以及货币资金控制的监督检查制度方面，完善货币资金的内部控制。

Strengthen internal control of money and prevent the financial risk of enterprise

The cash and bank deposits as the most powerful enterprise mobility assets, it is particularly important internal accounting controls. At present, there are still many problems on the internal control of cash and bank deposits. Companies should establish a monetary system of personal responsibility of funds business, with qualified personnel, authorized the approval of the system of strict capital controls and currency system of supervision and inspection to improve the internal control money.