摘要
在各类形态的资产中,货币资金的流动性最强,安全性最差,因此,加强货币资金管理,是加强内部会计控制工作的重中之重。货币资金的管理和控制,对于保障企事业单位资产的安全完整,对于货币资金的周转速率和使用效益的提高,具有重大的现实意义。
In all kinds of property, the currency funds have the strongest fluidity and the worst security. Therefore, strengthening the management of currency funds is the most important part of strengthening the internal control on accountancy. Management and control of currency funds, has great practical significance for the protection of the security and integrity of the assets, for the increasing turnover rate and the operational effectiveness enhancement.
出处
《辽宁医学院学报(社会科学版)》
2007年第4期126-128,共3页
Journal of Liaoning Medical College:Social Science Edition
关键词
货币
资金
内部控制
currency, funds, internal control