浅析企业货币资金的内部控制

浅析企业货币资金的内部控制
摘要
货币资金是企业最具有流动性的资产，也是企业生存发展中重要的资源，随着我国经
济的不断发展，货币资金的内部控制显得日益重要。健全的企业货币资金内部控制，确保货币资金的安全完整、合理合法，这也是市场经济的必然要求，更是国际、国内客观环境的要求。一套健全的货币资金内部控制不仅能够提高我国企业在财务信息的准确性，能更好地防止企业的人员私自挪用、贪污或盗窃货币资金，还能提高货币资金的有效性，让企业的资金真正发挥到出应有的作用。
因此，本文从企业内部控制及货币资金的理论出发，结合我国在内部控制的相关政策，分析我国企业在货币资金内部控制中存在的问题，并且针对相关的问题为企业在完善货币资金内部控制方面提出合理性和科学性的建议。

关键词  货币资金；内部控制；控制目标

Abstract
Currency is the most fluidity asset and the important resource for the corporation survival and development. With the economic development in our country, the currency internal control becomes more and more important. The right currency internal control can make the currency safety, integrity, reasonable and legality. And this is not only the marketing economic necessary requirements but also the foreign and the domestic impersonality requirements. A fully right currency internal control not only can improve the domestic corporation veracity financial information but also can protect the staffs peculating, grafting and theft, improve the efficiency. So that the money can be used in the right place and exerted existing effecting.
Therefore, this article which analyzes the existing problems for the internal control of currency in the domestic corporations and brings the reasonable and the scientific suggestions which focus on the related problems for consummating the internal control of the currency capital in the domestic corporations bases on the corporation internal control and the currency theory, combining the internal control relating policies in our country.

Key words  currency  internal control  the target of control

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