试论企业内部控制之资金活动

企业生存与发展的基础是资金,资金活动也是企业进行经营活动的关键环节。本文讨论的资金活动是指企业的筹资、投资和资金营运。企业应对资金活动加强管理,健全内部控制制度,防范和控制投资风险,保证资金安全,提高资金使用效益。

That the enough fund is the basis for any enterprise to make survive from the fierce competition and make a development,as well as fund activities does play the key role in enterprise business operation.Following fields of Fund Activity are covered in the article： enterprise＇s financing,investment and financial operations.To ensure financial security and improve the efficiency of fund usage,enterprise should do more works on the following aspects： enhancing the supervision and inspection on fund activity,improving the internal control system to prevent and control the investment risks.