货币资金审计应注意的几个问题  

Several Problems That Should Be Paid Attention to in the Monetary Funds Auditing

作　　者：赵素霞[1] 

机构地区：[1]开滦(集团)有限责任公司,河北唐山063018

出　　处：《河北能源职业技术学院学报》2011年第2期42-43,共2页Journal of Hebei Energy College of Vocation and Technology

摘　　要：企业管理以财务管理为中心,财务管理以资金管理为中心。货币资金是企业资产的重要组成部分,是企业流动性最强的资产,大部分的经济业务都需要通过货币资金的收付来实现。由于收付业务量大,出现记账差错的可能性也大,加之货币作为流通手段,容易被贪污、挪用、盗窃,因此,货币资金审计十分重要。本文拟对货币资金审计中应注意的几个问题予以探讨。Enterprise management takes financial management as the center,and financial management takes fund management as the center.Monetary funds is an important part of enterprise assets,is the strongest fluidity assets,and most of the economic business get through the collection and payment of monetary funds.As there is a lot to do in the work of collection and payment of monetary funds,there is also a large possibility of accounting errors.In addition,money,as means of circulation,is likely to be embezzled, stolen,therefore,monetary funds auditing is very important.This paper is to discuss the several problems that should be paid attention to in the monetary funds auditing.

关 键 词：资金 审计 问题 探讨 

分 类 号：F239.62[经济管理—会计学]