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货币资金是企业生存与发展的重要基础,被视为企业生产经营的血液,同时也是流动性最强、控制风险最高的资产,建立和健全货币资金内部控制制度是财务管理工作的重要组成部分,也是关系到企业财产安全的关键措施。在电力行业实行财务集约化管理以后,公司系统内实现资金统一结算、统一调度、统一备付、统一运作,由于管理范围扩大、管理权限集中,加强和完善公司货币资金的内部控制更有其重要性。
Monetary capital is an important foundation for the survival and development of enterprises. It is regarded as the blood of production and operation of enterprises. It is also the asset with the strongest liquidity and the highest risk of control. Establishing and perfecting the internal control system of monetary funds is an important part of financial management. It is also related to the key measures of property safety. After the implementation of financial intensive management in the power industry, it is even more important for the Company to achieve the unified settlement of funds, unified scheduling, unified prepaid and unified operation within the Company. As the management scope is expanded and the management authority is centralized, it is even more important to strengthen and perfect the internal control of the Company’s monetary funds Sex.