發(fā)布時間：2018-06-01 12:23

  本文選題：貨幣資金 + 審計風(fēng)險��； 參考：《財會通訊》2013年07期

【摘要】：正一、引言貨幣資金是企業(yè)進行生產(chǎn)經(jīng)營必不可少的流動性最強的資產(chǎn),它具有支付和流通手段等職能,涉及到整個經(jīng)濟業(yè)務(wù)循環(huán),頻繁發(fā)生收付,必然體現(xiàn)了對其控制的復(fù)雜性。主要表現(xiàn)有四個方面。一是貨幣資金猶如企業(yè)"生命體"中的血液。貨幣資金是現(xiàn)金流的主要表現(xiàn)形式,它好比"生命體"中的血液,若資金流中斷,則企業(yè)"生命體"特征就會結(jié)束,因而,貨幣資金是企業(yè)的生命;二是貨
[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
【作者單位】： 德宏師范高等專科學(xué)校;
【分類號】：F239.4

【二級參考文獻】

相關(guān)期刊論文 前1條

1 朱榮恩,傅祁琳;內(nèi)部控制概念的新發(fā)展[J];上海會計;1998年03期

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本文編號：1964168