论企业货币资金的内部会计控制（On internal accounting control of Monetary Fund in Enterprises）.doc

论企业货币资金的内部会计控制（On internal accounting control of Monetary Fund in Enterprises） On internal accounting control of Monetary Fund in Enterprises [Abstract] monetary fund is an asset with strong liquidity in enterprise assets, and it is also important for enterprise assets The component part is an indispensable condition for the production and operation activities. Any enterprise must carry out production and management activities You must have monetary funds. Therefore, the strengthening of the internal control of monetary funds, accounting, is to improve the internal Management, the key to reducing cost. Management; accounting management; internal control Monetary Fund is divided into cash and bank according to the location and location of the fund Deposits and other monetary funds. The accounting of money and money is not complicated. However, due to the money supply hardware Highly mobile, coupled with money, money is also the most vulnerable to corruption, theft or misappropriation of assets, therefore, Strengthening the internal accounting control of monetary funds, to ensure the safety and integrity of enterprise assets, and to raise money funds Turnover speed and utilization benefit are of great significance. I. basic business structure of Monetary Fund and Monetary Fund From the overall production and operation of enterprises. In the whole process of the enterprise from the opening to the liquidation, the goods There is a wide and close connection between currency funds and various business cycles. Monetary, monetary, and other business cycles There are four main aspects of the relationship: Sales and receivables cycle, financing and investment cycle, purchase and payment cycle and Production cycle. Generally speaking, the monetary fund business involved in the enterprise is mainly monetary, capital income and expenditure, The flow of money between its various projects and the petty cash fund. 1. monetary fund income business. Enterprise monetary fund income bu