集团型企业货币资金内部控制探析

集团型企业是指由一个企业作为母体,依法通过一层或多层投资组带关系形成的多级化运作组织。货币资金是企业的命脉,是企业最重要也是风险最高的资产,集团型企业的管理链条长、管理层次复杂等特点导致货币资金管理困难。文章以提高集团型企业货币资金效益、降低货币资金风险、均衡货币资金流动为目的,对集团型企业货币资金内部控制进行了综合分析。按照内部控制五大基本要素分析得出货币资金控制存在的问题及原因,有针对性地提出了加强集团型企业货币资金内部控制的对策及建议。

An Analysis of Currency Funds Internal Control in Group Enterprises

Based on an enterprise,groups enterprise is a operation organization that consist of one or more investment ties. Funds are the foundation of a company and the most important and riskiest asset.The difficulties in group enterprise management result from long management chain and complicated administrative levels.The paper aims to improve the benefit of currency funds,lessen the risk of currency funds and keep the balance of currency funds flow through the analysis of currency funds internal control.According to five basic elements of internal control,this paper further analyzes the problems and the causes of the internal control and puts forward solutions to them.