企业内部会计控制与资金安全分析  

Corporate Interior Accounting Control and Fund Safety Analysis

作　　者：黄麟[1] 彭金洲[1] 

机构地区：[1]郧阳师范高等专科学校财务处,湖北丹江口442700

出　　处：《郧阳师范高等专科学校学报》2007年第6期91-93,共3页Journal of Yunyang Teachers College

基　　金：湖北省教育厅人文社会科学研究规划项目(项目编号:2007d426)

摘　　要：企业内部会计控制与企业资金安全关系密切.加强企业内部会计控制建设对确保资金安全,防范资金风险有着重大的现实意义.明确企业内部会计控制对资金安全管理的监督责任,认清当前企业内部会计控制存在的主要问题,加强企业内部会计控制建设,解决资金安全问题.Corporate interior accounting control is closely connected with corporate fund safety. To strengthen corporate interior accounting control is of great significance to ensure fund safety and guard against fund risks. This paper, firstly introduces the supervisory responsibility of corporate interior accounting control to fund safety management, then mainly analyzes the main problems existing in corporate interior accounting control and produces the countermeasures to strengthen corporate interior accounting control so as to ensure fund safety.

关 键 词：企业 内部会计控制 资金安全 

分 类 号：F275[经济管理—企业管理]