我国流通企业应建立财务控制预警机制

• 作 者: 杨政 田莹莹
• 机 构: 南京审计学院,南京大学,
• 出 处: 财务与会计
• 发表日期: 2009年20期
• 关键词: 货币资金 内部控制 企业并购 信息系统 存货 营运资本 营业利润增长率 存货周转率 财务比率 营运能力

一、流通企业具体业务的内部控制针对流通企业的经营业务特点及现实状况,对货币资金、采购、存货、销售与收款、信息系统、企业并购、筹资、担保等业务的控制必须建立在职责分工与授权批准基础之上,企业必须建立岗位责任制,明确相关部门和岗位的职责权

I. Internal Control over Specific Business of Circulation Enterprises In view of the characteristics and actual conditions of the business operation of circulating enterprises, the control over such businesses as monetary capital, purchasing, inventory, sales and payment collection, information systems, mergers and acquisitions, financing and guarantee must be established. On the basis of the division of labor and the authorization and approval, the enterprise must establish a post responsibility system, clarify the rights and responsibilities of relevant departments and positions