对单位货币资金内部控制管理的探讨
摘要
目的：加强货币资金全过程有效控制，保证单位货币资金安全与使用效率。方法：运用不相容分离、授权批准、会计系统和内部报告等内部会计控制方法，对货币资金收入、保管、支付等全过程的关键环节设置控制点。结果：保证单位整个货币资金安全和有效运作。结论：通过加强货币资金内部控制管理，对单位货币资金安全和有效使用得到规范，推动医院财务管理的科学合理化发展，最终实现医院良好的效益。
出处
《经济视野》
2013年第23期-,共2页
Economic Vision
二级参考文献14
-
1Institute for International Monetary Affairs, "Toward Greater Financial Stability in the Asian Region: Exploring Steps to Create Regional Monetary Units (RMUs)", ASEAN+3 Finance Ministers Research Group, 2007.
-
2Institute for International Monetary Affairs, "Toward Greater Financial Stability in the Asian Region: Measures for Possible Use of Regional Monetary Units for Surveillance and Transaction", ASEAN+3 Finance Ministers Research Group, 2008.
-
3Moon, Woosik, Yeongseop Rhee and Deokryong Yoon, "Regional Currency Unit in Asia: Property and Perspective", KIEP Working Paper, 06-03, 2006.
-
4Ogawa, Eiji and Junko Shimizu, "A Deviation Measurement for Coordinated Exchange Rate Policies in East Asia", RIETI Discussion Paper Series, 05-E-017, 2005.
-
5Kawai, Masahiro, "The role of an Asian currency unit", in Koichi Hamada, Beate Reszat, and Ulrich Volz eds., Towards Monetary and Financial Integration in East Asia, Edward Elgar Publishing, 304-322, 2009.
-
6Kawai, Masahiro, "An Asian Currency Unit for Regional Exchange-Rate Policy Coordination", in Duck-Koo Chung and Barry J. Eichengreen eds.Fostering Monetary & Financial Cooperation in East Asia, World Scientific Publishing, 73-112, 2009.
-
7Ogawa, Eiji and Junko Shimizu, "Risk properties of AMU denominated Asian bond", Journal of Asian Economics, Yol. 16, Issue 4, 590-611, 2005.
-
8Institute for International Monetary Affairs, "Toward Greater Financial Stability in the Asian Region: Exploring Steps to Create Regional Monetary Units (RMUs)', ASEAN+ 3 Finance Ministers Research Group, 2007.
-
9Institute for International Monetary Affairs, "Toward Greater Financial Stability in the Asian Region: Measures for Possible Use of Regional Monetary Units for Surveillance and Transaction", ASEAN+3 Finance Ministers Research Group,2008.
-
10Institute for International Monetary Affairs, "Toward Greater Financial Stability in the Asian Region: Measures for Possible Use of Regional Monetary Units for Surveillance and Transaction",ASEAN+3 Finance Ministers Research Group,2008.
-
1王宝玲.中小企业货币资金的内部控制探析[J].东方企业文化,2013(6):195-196. 被引量：1
-
2陈法恩.中小企业货币资金内部控制简析[J].统计科学与实践,2010(4):62-63. 被引量：17
-
3梁强.货币资金的内部控制[J].全国商情,2013(48):54-54.
-
4王维银.企业货币资金内部控制问题探讨[J].才智,2009,0(11):212-212. 被引量：1
-
5宋慧英.论企业内部会计控制[J].内蒙古科技与经济,2005(11):22-24. 被引量：6
-
6于洋.煤炭企业货币性资产内部会计控制探讨[J].财经界,2015(21):276-276. 被引量：1
-
7池潞.合理设置基本建设审计控制点 实施有效监督[J].交通财会,2004(11):42-46.
-
8万红巧.新经济环境下企业财务管理面临的挑战与对策[J].商场现代化,2013,0(34):175-175. 被引量：7
-
9李林,汪平平.对企业集团会计集中核算实践的探讨[J].财会学习,2016(10):127-127. 被引量：9
-
10周冰.中国劳动经济与劳动关系的研究[J].中国外资,2013(21):200-200.
