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货币资金是企业流动资产的重要组成部分,能够为企业的资金流动和资金周转实现增值效应。货币资金的流动速率和运行状态关系着企业的经济效益和债务偿还能力,属于控制风险较高的企业资产。因此,在企业的日常运营中,如何实现货币资金的内部控制管理、保证货币资金的完整、安全,越来越成为企业关注的问题。本文对企业实施货币资金内部控制中存在的问题以及解决企业货币资金内部控制问题的对策等问题作了详细的分析和系统的阐述。
Monetary capital is an important part of an enterprise’s liquid assets and can realize the added value of the enterprise’s capital flow and cash flow. The flow rate and operating status of monetary funds are related to the economic efficiency and debt repayment ability of enterprises and belong to the enterprise assets with high risk control. Therefore, in the daily operation of an enterprise, how to realize the internal control and management of the monetary funds and ensure the integrity and safety of the monetary funds has become an issue of concern to the enterprises. This paper gives a detailed analysis and systematic exposition of the problems existing in the internal control of the monetary funds by the enterprises and the countermeasures to solve the internal control problems of the monetary funds of enterprises.