浅谈如何加强企业的货币资金管理  

On how to Strengthen Enterprise Monetary Fund Management

作　　者：张瑞[1] 

机构地区：[1]山西经济管理干部学院财会系,山西太原030024

出　　处：《山西经济管理干部学院学报》2011年第1期26-28,共3页Journal of Shanxi Institute of Economic Management

摘　　要：货币资金是流动性很强的资产,贯穿经济活动的全过程,是企业经营活动的"血液",它在流动和周转中实现增值和效益。因此,建立健全货币资金内部控制体系,合理和有效地使用资金,显得非常重要。文章联系企业实例,通过对当前企业货币资金内部控制中存在的问题进行分析,进而提出了加强企业货币资金内部控制的解决方案。Money funds like ＂blood＂,which are throughout the entire process of business,are highly liquid assets.They are implemented in the flow and working capital value and efficiency.Therefore,it is very important to establish the internal control system of sound money funds and use the funds in a reasonable and effective way.Based on the analysis of existing problems in current enterprise internal control system of monetary funds,this paper,taking enterprises for example,proposes strengthening enterprise internal control of monetary funds.

关 键 词：货币资金管理 内部控制 解决方案 

分 类 号：F275.1[经济管理—企业管理]