关于货币资金内部控制的思考

Thought on Issues of Currency Funds' Internal Control

货币资金是指以货币形态存在的资产,是流动资金的重要组成部分,根据其存放地点不同可以分为现金、银行存款、有价证券及其他货币资金。为加强对货币资金的管理,规范货币资金的使用,单位应建立严密的内部控制制度和完善的会计控制系统,以确保资金的安全。

The Currency fund, one important part of circulating funds, is the assets existing in the state of currency which may be divided into cash, bank savings,negotiable securities, and other funds in view of their different deposit of currency places. To enhance the management and normalize the use, Strict internal control institutions and perfect accounting dominating systems should be set up to assure the security of funds.