制造企业货币资金内部控制优化研究  

Research on the Optimization of Internal Control of Monetary Funds in Manufacturing Enterprises

作　　者：李文文 LI Wenwen(School of Management,Wuhan Polytechnic University,Wuhan 430048,China)

机构地区：[1]武汉轻工大学管理学院,湖北武汉430048

出　　处：《商业观察》2024年第5期107-110,共4页BUSINESS OBSERVATION

摘　　要：在经济全球化背景下的今天,货币资金作为企业流动资产中的关键部分,如同血液一般贯穿企业的各个营运环节,只有严格监管好货币资金内部控制,企业才能在激烈的市场竞争中稳步发展。对于企业的管理者而言,货币资金的有效内部监督可以很大程度上提高企业的经营效率。文章以制造企业为研究对象,探究分析企业货币资金内部控制存在的问题,并提出完善优化建议,旨在帮助企业解决出现的一些问题,促进企业的健康发展。In the context of economic globalization,monetary funds,as a key part of the current assets of enterprises,are like blood through all aspects of the operation of enterprises.Only strict supervision of the internal control of monetary funds,enterprises can develop steadily in the fierce market competition.For the managers of enterprises,effective internal supervision of monetary funds can greatly improve the operational efficiency of enterprises.This paper takes the manufacturing enterprise as the research object,explores and analyzes the problems existing in the internal control of enterprise monetary funds,and puts forward suggestions for improving and optimizing the problems,hoping to help enterprises solve some problems and promote the healthy development of enterprises.

关 键 词：货币资金 内部控制 对策建议 

分 类 号：F82[经济管理—财政学]