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第一章 总 则 第一条 为了加强对单位货币资金的内部控制和管理 ,保证货币资金的安全 ,根据《中华人民共和国会计法》和《内部会计控制基本规范》等法律法规 ,制定本规定。第二条 本规定所称货币资金是指单位所拥有的现金、银行存款、有价证券和其他货币资金。第三条
Chapter I General Provisions Article 1 These Provisions are formulated in accordance with the Law of the People’s Republic of China on Accounting and the Basic Norms of Internal Accounting Control in order to strengthen the internal control and management of the unit monetary funds and ensure the security of monetary funds. Article 2 The term “monetary funds” as mentioned in these Provisions refers to the cash, bank deposits, securities and other monetary funds owned by the unit. Article three