| 关于货币资金内部控制的思考 |
| |
| 引用本文： | 罗少强. 关于货币资金内部控制的思考[J]. 邵阳学院学报(社会科学版), 2007, 6(5): 46-48 |
| |
| 作者姓名： | 罗少强 |
| |
| 作者单位： | 邵阳学院,财务处,湖南,邵阳,422004 |
| |
| 摘 要： | 货币资金是指以货币形态存在的资产，是流动资金的重要组成部分，根据其存放地点不同可以分为现金、银行存款、有价证券及其他货币资金。为加强对货币资金的管理，规范货币资金的使用，单位应建立严密的内部控制制度和完善的会计控制系统，以确保资金的安全。
|
| 关 键 词： | 货币资金 内部控制 思考 |
| 文章编号： | 1672-1012（2007）05-0046-03 |
| 收稿时间： | 2007-04-25 |
| 修稿时间： | 2007-04-25 |
Thought on Issues of Currency Funds'''' Internal Control |
| |
| LUO Shao-qiang. Thought on Issues of Currency Funds'''' Internal Control[J]. Journal of Shaoyang University:Social Science, 2007, 6(5): 46-48 |
| |
| Authors: | LUO Shao-qiang |
| |
| Affiliation: | Department of Financial Affairs,Shaoyang University Shaoyang,Hunan 422004 |
| |
| Abstract: | The Currency fund, one important part of circulating funds, is the assets existing in the state of currency which may be divided into cash, bank savings,negotiable securities, and other funds in view of their different deposit of currency places. To enhance the management and normalize the use, Strict internal control institutions and perfect accounting dominating systems should be set up to assure the security of funds. |
| |
| Keywords: | currency funds internal control thought |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
