河北省中小企业货币资金内部控制问题研究

货币资金作为企业生存与发展的基础,其内部控制是企业内部控制框架体系中十分重要的子系统。但是,大多数中小企业无论在内部控制意识还是内部控制各环节都比较薄弱和欠缺。本文通过实地调查等方式,透视河北中小企业内部货币资金内部控制实施现状,针对实际中存在的问题进行分析,提出健全货币资金内部控制体系、重视货币资金内部控制的关键点、有效落实货币资金内部控制制度要求等对策建议。

Monetary capital is the foundation of enterprise survival and the de velopment,and its internal control is very important subsystem of enterprise in ternal control framework.However,the majority of small and medium-sized enter prises are weak and deficient in terms of internal control consciousness or inte rnal control links.Through the methods of on-the-spot investigation,this art icle see through the current situation of the enterprise internal control of mon etary fund in Hebei Province,analyses existing problems,and put forward corres ponding countermeasures to complete the system of internal control of monetary, highlight the keys of internal control of monetary capital,and implement the re quirement of internal control system of monetary capital.