| 浅谈货币资金的内部控制 |
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| 引用本文： | 史定友.浅谈货币资金的内部控制[J].商业经济(哈尔滨),2006(5):43-44. |
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| 作者姓名： | 史定友 |
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| 作者单位： | 华东石油局测井站 江苏扬州225007 |
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| 摘 要： | 货币资金是企业流动性最强、控制风险最高的资产,也是企业生存和发展的基础。目前企业货币资金业务控制存在着截留收入、挪用资金、虚报冒领、白条抵库、违规出借等问题。应确立货币资金的安全性、完整性、合法性和效益性的控制目标,加强货币资金内部控制环境建设,使货币资金发挥最大效益。
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| 关 键 词： | 货币资金 内部控制 目标及环境 |
| 文章编号： | 1009-6043（2006）5-0043-02 |
| 收稿时间： | 2006-02-15 |
Simple Discussion Internal Control of Pecuniary Resources |
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| SHI Ding-you.Simple Discussion Internal Control of Pecuniary Resources[J].Business Economy,2006(5):43-44. |
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| Authors: | SHI Ding-you |
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| Institution: | SHI Ding-you |
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| Abstract: | The is a kind of assets in enterprise that contains the strongest fluidness and supreme ability to control risk.It is also the foundation that enterprises survive and develop.At present,pecuniary resources business exist the problem such as hold back income,divert funds,IOU serve as stock,loan in violation of rules and so on.Should establish the control objective of security,integrality,validity and profitability for currency,strengthen the internal control construction of the monetary fund,and make the monetary fund give play to the greatest benefit. |
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| Keywords: | pecuniary resources internal control goal and environment |
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