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随着信息技术的发展,平面媒体面临着新媒体的冲击,报业企业要进行科学有效的内控管理以最终实现报社的良性运行和可持续发展。本文阐述内部控制现状及内控制建设的必要性,及内控制建设的构建设想,制度建设及经营管理的程序性、规范性。货币资金是企业的重要支付手段和流通手段,为此需要加强对货币资金的内部控制建设。建立完整的货币资金内部控制制度,实施有效审核措施,保障货币资金安全,提高其有效使用效率。本文重点论述货币资金内部控制设计及货币资金内控的关键点。
With the development of information technology, the print media is confronted with the impact of new media. Press enterprises need to carry out scientific and effective internal control management so as to ultimately realize the benign operation and sustainable development of the newspaper. This article elaborates the current situation of internal control and the necessity of internal control construction as well as the procedural and normative nature of the construction of internal control system, system construction and operation and management. Monetary funds are an important means of payment and means of circulation for enterprises. To this end, we need to strengthen the internal control over monetary funds. Establish a complete system of internal control over monetary funds, implement effective audit measures, safeguard the security of monetary funds and enhance their efficient use of funds. This article focuses on the internal control of monetary funds and the key points of monetary and internal control.