企业货币资金的内部控制外文翻.doc

外文翻译 原文 Corporate internal control of monetary funds Material Source: Corporate cash management：strategy and practice Author: Philippa Foster Back A monetary goal of capital controls (A) To ensure the authenticity of the currency fund balance Despite the monetary funds in the balance sheet total assets in the proportion of small, but the assets of the business activities of enterprises played a crucial role. Any person operating a part of the lack of monetary funds, if the participation of the business activities would be difficult to normally. As the monetary assets in the accounting records and business processes that occur at greater risk of errors and fraud, and are reflected in the financial statements of the cash balance will greatly affect managements decision-making, therefore, ensure that is reflected in the balance sheet of the monetary the real balance of funds, as well as in line with the actual number of currency funds is the primary objective of the internal control system, through the establishment of a strict monetary fund operational internal control system, from the personnel functions of the organization, authorization control procedures up to ensure that all monetary income and expenditure of funds to be true record and reflect, as well as shown on the balance sheet of the monetary fund balance is derived from these real records. (B) to ensure the proper use of monetary funds Money funds are the most widely used corporate liquidity, corporate links between operators should be used, directly or indirectly, monetary funds, the enterprises also a great amount of working capital. In order to ensure the currency business links in the resources required, must be a sum of money for each capital expenditure, combined with other operations in a strict examination and approval. Monetary funds business, internal control system is to enable the standardization and institutionalization of examination and approval procedures, reduce unnecessary spending, and r