货币资金审计风险关键控制点分析

发布时间：2018-06-01 12:23

本文选题：货币资金 + 审计风险　；参考：《财会通讯》2013年07期

【摘要】：正一、引言货币资金是企业进行生产经营必不可少的流动性最强的资产,它具有支付和流通手段等职能,涉及到整个经济业务循环,频繁发生收付,必然体现了对其控制的复杂性。主要表现有四个方面。一是货币资金犹如企业"生命体"中的血液。货币资金是现金流的主要表现形式,它好比"生命体"中的血液,若资金流中断,则企业"生命体"特征就会结束,因而,货币资金是企业的生命;二是货
[Abstract]:First, the introduction of monetary funds is the most liquid asset necessary for an enterprise to conduct production and operation. It has the functions of payment and circulation, and involves the entire economic business cycle. It must reflect the complexity of its control. The main performance has four aspects. First, monetary funds are like the blood in an enterprise's "life body". The money fund is the main manifestation of cash flow, it is like the blood in the "living body". If the capital flow is interrupted, the characteristic of the enterprise "life body" will end, therefore, the money fund is the life of the enterprise; the second is the goods
【作者单位】：德宏师范高等专科学校;
【分类号】：F239.4

【二级参考文献】