摘要
作为企业流动性最强的资产,货币资金在企业的持续发展过程中是至关重要的,企业一切的经济活动都以它为中心进行展开,所以有效地设计和执行货币资金相关的内部控制对企业来说是十分必要的。本文以A公司为例,对货币资金的内部控制相关问题展开研究,分析其所存在的优缺点,并提出相应优化对策,旨在为其他类似企业提供借鉴和参考。
As the most liquid asset,monetary funds are very important in the process of sustainable development of enterprises.Therefore,all the economic activities of the enterprises are centered on monetary funds,so it is necessary for enterprises to effectively design and implement internal control related to monetary funds.Therefore,this paper will use case analysis method,based on xx companies.This paper studies the internal control of monetary funds,analyzes their advantages and disadvantages,and puts forward corresponding optimization countermeasures.
作者
戴佳俊
Dai Jiajun(Suqian University,Suqian,Jiangsu,223800)
出处
《市场周刊》
2021年第11期139-141,160,共4页
Market Weekly
关键词
货币资金
内部控制
风险
优化
monetary resources
internal controls
risk
optimization