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.
张开华. 排灌企业货币资金内部控制探讨[J]. 排灌机械工程学报, 2006, 24(3): 45-47.
ZHANG Kai-hua. Discussion on internal control of monetary fund in drainage and irrigation enterprise. Journal of Drainage and Irrigation Machinery Engin, 2006, 24(3): 45-47.
