|
|
Discussion on internal control of monetary fund in drainage and irrigation enterprise |
ZHANG Kai-hua |
Financial Department of Jiangsu University, Zhenjiang, Jiangsu 212013, China |
|
|
Abstract The necessity of strengthening the internal control in drainage and irrigation enterprises is analyzed.The goal and main methods used to enhance the control are put forward.Firstly,a strict monetary fund management system must be set up.The precautionary measures to the loopholes that most likely appear in daily taking and giving out of cash and bank account are presented. Secondly,a strict system of post divisions must be set up.Emphasizing on the dividing of incompatible posts which handles monetary fund,to form a system of checks and balances.Thirdly,to set up a strict system of authorization,the examiner and approver can’t exceed and misuse their authority.Fourthly,a strict internal control system must be establish in computerized accounting,which define the responsibility and purview for accounting supervisor,system manager,voucher recorder each.
|
Received: 08 August 2013
|
|
|
|
[1] 阎达伍,杨有红.内部控制框架的构建[J].会计研究,2001(2):9-12[2] 彭绍进.民营泵业企业内部审计探析[J].排灌机械,2005,23(5):38-40[3] 张良文,李平,等.货币资金的内部控制简介[J].财会月刊,2002(1)[4] 中华人民共和国财政部.企业会计制度[M].北京:经济科学出版社,2001:480[5] 嵇康义.民营泵业企业内部控制的现状与对策[J].排灌机械,2003,21(3):42-44 |
|
|
|