摘要
货币资金是企业维持生产经营的重要资产,但因其流动性强且监管困难,成为不法分子贪污挪用的重点对象。文中从内部控制五要素出发,结合"互联网+"发展背景,全面剖析企业货币资金内部控制中存在的问题,提出完善内部控制体系的有效对策。
Monetary funds are important assets for enterprises to maintain production and management. However,due to the strong liquidity and difficult supervision,they have become the focus of criminals＇ theft and corruption. Starting from five elements of internal control,combined with ＂Internet ＋ ＂development background,this paper comprehensively analyzes the problems existing in the internal control of corporate monetary funds and proposes effective countermeasures to improve the internal control system.
作者
郭嵘
陆萍
GUO Rong;LU Ping(School of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)
出处
《物流工程与管理》
2018年第10期110-112,共3页
Logistics Engineering and Management
