| 试论货币资金的内部控制 |
| |
| 引用本文： | 万平.试论货币资金的内部控制[J].云南电大学报,2006,8(2):49-51. |
| |
| 作者姓名： | 万平 |
| |
| 作者单位： | 保山中信会计师事务所,云南,保山,678000 |
| |
| 摘 要： | 货币资金是企业流动性最强、控制风险最高的资产,贯穿经济活动的全过程。建立健全货币资金内部控制体系,合理和有效地使用资金十分重要。联系企业实际,通过对当前企业货币资金内部控制中存在问题的分析,才能提出加强企业货币资金内部控制的对策。
|
| 关 键 词： | 货币资金 内部控制 |
| 文章编号： | 1009-4814(2006)02-0049-03 |
| 收稿时间： | 03 20 2006 12:00AM |
| 修稿时间： | 2006年3月20日 |
On the Internal Control of Monetary Fund |
| |
| WAN Ping.On the Internal Control of Monetary Fund[J].Journal of Yunnan Rty University,2006,8(2):49-51. |
| |
| Authors: | WAN Ping |
| |
| Institution: | Baoshan Zhongxin Accounting Firm, Baoshan, Yunnan 678000 |
| |
| Abstract: | Monetary fund is the assets of the strongest liquidity and highest risk-control in a enterpriser,which plays its part in the whole process of economic activities.It is of importance to establish a sound internal control of the monetary fund and use the fund rationally and effectively.The problems in the current internal control of monetary fund of the enterpriser are analyzed and some measures are proposed to improve the current system. |
| |
| Keywords: | monetary fund internal control |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
