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事业单位货币资金,是事业单位流动资产的重要组成部分,贯穿于整个经济活动的全过程。由于其流动性最强、涉及面最广、使用最频繁,导致管理上出现许多漏洞,致使货币资金被非法挤占和挪用,甚至产生舞弊和腐败。为了保证事业单位货币资金的安全完整,本文分析事业单位在库存现金管理、银行存款管理、零余额账户用款额度管理等方面存在的漏洞,并针对漏洞产生的原因进行分析,进一步提出:落实不相容岗位职务分离、制衡;落实授权审核、审批;提高单位负责人和财会人员的综合素质;加强审计监督、检查等应对措施,以期希望改进事业单位货币资金的管理水平,防范货币资金流失,让有限的事业资金发挥最大的经济效益。
Institutional monetary funds, is an important part of the circulating assets of institutions throughout the entire economic activity. Because of its strongest liquidity, the most extensive coverage, the most frequently used, resulting in many loopholes in management, resulting in illegal diversion and misappropriation of monetary funds, and even fraud and corruption. In order to ensure the safety and integrity of the monetary and financial institutions, this paper analyzes the loopholes in the institutions of cash management, bank deposit management, the amount of zero balance of account management and other reasons, and to analyze the causes of loopholes, further proposed: to implement Inconsistent job separation, checks and balances; implementation of authorized audit, approval; to improve the overall quality of the unit responsible person and accounting staff; strengthen audit supervision, inspection and other response measures, hoping to improve the management of monetary units of institutions, to prevent the loss of monetary funds , So that limited business funds to maximize economic benefits.