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货币资金是企业可以正常运转的资产之一,也是企业得以生存与发展的基础条件之一。作为流动性最强的资产之一,货币资金如果发生了管理不当,或者是被挤占、挪用、短缺、丢失现象,那就会给企业造成很大的资源浪费,也会削弱企业的经济实力,甚至会限制企业未来的发展空间。所以,货币资金的内控管理对于企业的生产与经营都是很重要的,只有保证对货币资金内部控制的有效性才能实现企业的经营目标,这对于企业的发展有着非常重要的意义。
Currency funds are one of the assets that companies can normally operate, and they are also one of the basic conditions for companies to survive and develop. As one of the most liquid assets, if monetary funds are improperly managed, or if they are misappropriated, misappropriated, shorted, or lost, they will cause a huge waste of resources for enterprises and will also weaken the economic strength of enterprises. It may even limit the company’s future development space. Therefore, the internal control of monetary funds is very important for the production and management of enterprises. Only by ensuring the effectiveness of internal control of monetary funds can the company achieve its business objectives. This has very important significance for the development of the company.