企业货币资金内部控制探索

【摘要】 伴随着现代社会经济的高速发展速发展,企业之间的竞争愈演愈烈。企业要在经济发展的大潮中立于不败之地地,除了要考虑自身的产品质量和服务质量,还要重视企业自身的内部管理。货币资金是企业资产重要组成部分,对其进行有效内部控制,也是企业内部管理的重要内容。企业需构建完善的货币资金内部控制体系,加强货币资金的内部控制。本文以货币资金内部控制作为研究内容,通过分析内部控制的五要素来探究我国货币资金内部控制存在的问题及原因,提出了改善内部环境、增强风险评估与防范、增强信息交流与沟通等有效解决货币内部控制的对策。更多还原

【Abstract】 With the rapid development of economy in the modern society, the competition between companies is becoming more and more intense. In order to gain the upper hand in the tide of economic development, except for high quality products and excellent services, companies should pay more attention to their internal management. Monetary fund is an important part of enterprise assets, and its internal control is also very significant in the company’s internal management. Thus, companies need to build a perfect internal control system and strengthen internal control of monetary fund. This paper mainly studies monetary fund’s internal control mechanisms. By analyzing five elements of internal control, it explores the existing problems and reasons of domestic monetary fund’s internal control, and puts forward measures to solve the problems in monetary internal control effectively, such as improving internal environment, enhancing risk assessment and prevention,and strengthening information exchange and communication.更多还原