企业货币资金内部控制探究.docVIP

企业货币资金内部控制的探究 摘要：建立和完善企业内部控制已成为当前理论界和实务界最为关注的话题之一。货币资金作为企业资产的重要组成部分，在企业的会计核算中占有重要的位置。企业加强货币资金的内部控制，管好企业的货币资金意义重大。本文试对货币管理中容易发生的错弊行为进行剖析，找出制度，并提出了。Abstract: the establishment and the consummation enterprise internal control has become the most focus on theory and practice for one of the topics. Money funds as an important part of enterprise assets, in the enterprise accounting occupies an important position. As the largest and control unit interior liquidity risk of the highest rank of a tangible assets, the role of monetary fund immeasurable, it is not only the unit survival and growth of the