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货币资金是企业流动资产中最活跃的部分,贯穿企业经营活动的全过程。货币资金犹如企业的“血液”。货币资金的流量大小、运行状态是关系到企业收益质量、偿债能力、直至生存发展的致命因素,因此如何加强对货币资金的内部控制成为了一个迫切和引发多方关注的论题,同时也是现代企业完善管理、增强竞争力的重要手段。本文针对企业货币资金内部控制的现状进行剖析,找出存在的主要问题,并提出解决的对策。
Monetary funds are the most active part of corporate liquid assets, running through the whole process of business activities. Money money is like a company’s “blood”. Therefore, how to strengthen the internal control of monetary funds has become an urgent and multi-topic of concern, but also a modern enterprise Improve management, an important means to enhance competitiveness. This article analyzes the current situation of internal control of monetary funds in enterprises, finds out the main problems and puts forward the countermeasures.