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现金是流动性最强的资产,是立即可以投入流通的交换媒介,容易成为不法分子偷盗、贪污、挪用的对象。单位应在严格遵守国家现金管理制度的同时,必须建立健全单位内部现金管理制度。内部现金管理制度一般包括:钱账分管制度、现金开支审批制度、日清月结制度、现金清查制度、现金保管制度、保险柜的配备使用制度等几个方面的内容。一、钱账分管制度
Cash, the most liquid asset, is an exchange medium that can immediately be put into circulation and easily becomes a target of criminals stealing, embezzling and misappropriating. Units should be in strict compliance with the state cash management system at the same time, we must establish and improve the unit’s internal cash management system. Internal cash management system generally includes: money accounts in charge of the system, cash expenditure approval system, Nissin monthly settlement system, cash checking system, cash custody system, safe deposit with the use of the system, and several other aspects. First, the money account in charge of the system