企业货币资金的内部控制【外文翻译】

外文翻译
原文
Corporate internal control of monetary funds
Material Source: Corporate cash management：strategy and practice
Author: Philippa Foster Back
A monetary goal of capital controls
(A) To ensure the authenticity of the currency fund balance
Despite the monetary funds in the balance sheet total assets in the proportion of small, but the assets of the business activities of enterprises played a crucial role. Any person operating a part of the lack of monetary funds, if the participation of the business activities would be difficult to normally. As the monetary assets in the accounting records and business processes that occur at greater risk of errors and fraud, and are reflected in the financial statements of the cash balance will greatly affect management's decision-making, therefore, ensure that is reflected in the balance sheet of the monetary the real balance of funds, as well as in line with the actual number of currency funds is the primary objective of the internal control system, through the establishment of a strict monetary fund operational internal control system, from the personnel functions of the organization, authorization control procedures up to ensure that all monetary income and expenditure of funds to be true record and reflect, as well as shown on the balance sheet of the monetary fund balance is derived from these real records.
(B) to ensure the proper use of monetary funds
Money funds are the most widely used corporate liquidity, corporate links between operators should be used, directly or indirectly, monetary funds, the enterprise's also a great amount of working capital. In order to ensure the currency business links in the resources required, must be a sum of money for each capital expenditure, combined with other operations in a strict examination and approval. Monetary funds business, internal control system is to enable the standardization and institutionalization of examination and approval procedures, reduce unnecessary spending, and revealed with the monetary funds of other business-related internal control system weaknesses to prevent encroachment and misappropriation of funds
in an enterprise's monetary place.
(C) to ensure the currency of funding available
The frequency of monetary capital expenditures require enterprises to the stock of a certain amount of monetary funds. Business management authorities must understand that not all money funds can be used to purchase goods or pay for daily operating costs incurred. To maintain a certain percentage of the monetary funds to meet emergencies or certain specific uses, for example, bonds, trust deed, loan agreement or payment of dividends, wages fund. For example, the purchase agreement stipulates that companies must demand deposits in the bank to retain a certain amount of households, then this balance can not be freely used and listed as cash in cash in the balance sheet under the item, only as a sum of current assets to listed. This is easy to manage the authorities will need to schedule according to operating funds, while the needs of the financial statements are correctly listed on the balance sheet to determine the total amount of monetary funds can be immediately used for any other purpose.
(D) To ensure the effectiveness of monetary funds
The use of a variety of financing, investment means a reasonable and efficient scheduling and use of monetary funds, and prevent or reduce the monetary funds of idle and waste, to maximize the economic benefits of monetary funds. Money-for-money nature of the control method is to formulate monetary and financial income and expenditure, the long-term plans. As predicted in a reasonable period of monetary capital stock of certain circumstances, some delay in the implementation of monetary funds to pay for the procurement policies and speed up the marketing policies of withdrawing currency from circulation through the return on investment, such as the transfer of bonds, stocks or bills discounting and so on, to solve the currency expenditure gap . To achieve these objectives, making financing and investment decisions, it is necessary to conduct a comprehensive analysis of various programs, and options for a feasibility study. Money-for-money of control involving the entire business activities of enterprises, enterprises have the actual situations vary widely, effectiveness of control methods should be closely linked with the actual operation.
(A) is incompatible with segregation of duties controls
Separation of duties between incompatible control means for the relevant duties, must share the responsibility, can not be arranged that a person can serve. This control system allows operation in dealing with the economy, the relevant
personnel to offset each other, mutual supervision, so that separation of duties, internal containment. Specifically include: (1) cash, bank deposits, collection and payment operations authorized by phase separation with the handling. (2) cash, bank deposits, collection and payment operations managers and review of phase separation. (3) cash, bank deposits, collection and payment operations managers and accounting separation. (4) cash, bank deposits, bank deposits, bills for the custody and accounting personnel separated. (5) cash, bank deposits, bills for the custody and custody seal separation. (6) cash, bank deposits, journal and general ledger accounting phase separation. (7) cash, bank deposits, separation of accounting and auditing. (8) cash, bank deposits, bank deposits, income proof of payment for the custody and separation of accounting journals.
(B) authorize the control of
Authorization control means unit staff at all levels must be authorized and approved, can the relevant economic operations for processing. This control method so that each process, part of a clear responsibility and authority, so that when certain events occur under control. Authorization control requirements call for managers at all levels of the terms of reference and business process rights, but also requires a clear commitment by all levels of management responsibility, to make them responsible for acts of their business processes. Such as the creation of cash, bank deposits, the internal control system, we must first establish the authorization and approval system, that is cash, bank deposits, collection and payment services, it requires by the unit principal executive officer or financial officer for approval to authorize specific personnel to operate, approval generally means that the signature stamp. This process ensures that cash, bank deposits in the balance of payments under the authority of business.
(C) security, integrity control
Its scope to include a variety of income and expenditure operations, specifically, corporate income and expenditure of funds occurred in the money business, whether it had been credited to the appropriate accounts according to regulations. (1) Inventory control of cash limits. Cash shall not exceed the limit, more than deposited with the bank. (2) invoices, receipts control. The use of invoices, receipts numbered continuity, checking the monetary funds received whether they are consistent with the invoice receipt to ensure that all the monetary funds received are recorded. On the invoices, receipts must strengthen their production and income, hair, deposit management, and must be even numbers,
establish accounts accounting. (3) business volume control. According to the amount of business the past, the size of a business, to review the integrity of the monetary funds. (4) the current account reconciliation control. Through regular contacts with the other units of checking account balances, evaluation of the timeliness of monetary funds accounted for paying overdue bills, but also due to whether it is true. With particular attention to dealing with bad loans have been made whether the accounts receivable to recover money is not accounted for.
译文
企业货币资金的内部控制
资料来源：Corporate cash management：strategy and practice
作者：Philippa Foster Back
第一，货币资本控制措施
（A）确保货币资金的真正平衡
尽管货币资金在资产负债表占总资产的比例较小，但在企业的经营活动起了至关重要的作用。

任何人管理企业的一部分,如果货币资金不足，经营活动将很难正常运行。

货币资产在会计记录和业务过程的错误和诈欺,主要体现在的财务报表的现金余额极大地影响了管理部门的决策，因此,确保体现在资产负债表的货币资金的真正平衡，以及建立符合实际情况的货币资金内部控制体系十分重要。

通过建立严格的货币资金运内部控制制度，从本部门的组织、授权控制程序,确保所有货币收入和支出资金是真实的记录和反映，以及在资产负债表显示货币资金金收支平衡来自这些真实存在的记录。

(B) 确保正确使用货币资金
货币资金是企业资产的重要组成部分，是企业资产中流动性较强的资产，持有货币资金是进行生产经营活动基本条件。

为了确保现金业务环节的安全，必须严格的审查和批准每一笔钱的开支。

货币资金的内部控制制度是指使资金的使用规范化和制度化，减少不必要的费用支出,并发现其货币资金的内部控制制度工作弱点,以防止侵犯，挪用企业的货币资金。

(C)确保货币资金可用
货币资金支出的频率要求企业拥有一定数量的现金。

企业管理当局必须明白并非所有货币资金可以用来购买商品或支付日常运营成本费用。

保持一定百分比的货币资金,以应付各项紧急情况或特定用途, 例如,债券,委托书,贷款协议
或支付红利的、工资基金。

例如,采购协议规定，企业必须在活期存款银行保留一定量存款,那么这个平衡不能被自由地使用和列为现金。

现金在资产负债表项目下,只有一笔流动资产。

管理当局将根据需要安排营运资金,正确地列出财务报表在资产负债表确定货币资金总额能立刻被用于其他用途。

(D)保证其有效性货币资金
使用多种多样的融资、投资意味着一个合理、高效地调度和使用货币资金，以及防止或减少货币资金的闲置和浪费,最大化货币资金的经济效益。

Money-for-money控制方法的本质就是要实行货币政策、财政收入和支出、长期的计划。

在合理期限内，预计的货币资金存量一定的情况下,一些延迟执行货币资金来支付所有采购政策和加快的营销政策退的方式，比如转会债券,股票或票据贴现等,来解决货币问题。

为达成此目标，投资决策有必要进行全面分析各种可能。

Money-for-money控制方法涉及整个企业的经营活动,企业得到实际情况变化很大,应该使用更严密的控制方法与实际的运行。

第二,货币资金内部控制的内容
(A)岗位职责控制
严格执行一个单位只能设置一个财务机构的管理规定，统一管理本企业的全部账簿，全部收入和支出一律纳入企业的财务总账管理。

该控制系统使得操作在处理经济业务时相应人员互相监督,以便分离职责进行内部控制。

具体包括:（1）现金、银行存款、收款和安排付款业务相分离的授权处理。

(2)现金、银行存款、收款和安排付款运营经理及评审相分离。

(3)现金、银行存款、收款和安排付款运营经理和会计分离。

(4)现金、银行存款、银行存款、票据托管、会计人员分开了。

(5)现金、银行存款、票据托管并保管密封分离。

(6)现金、银行存款,杂志和总账会计相分离。

(7)现金、银行存款、分离会计、审计。

(8)现金、银行存款、银行存款、收入付款凭证和分离,托管会计学术期刊上发表文章。

(B)授权控制
单位授权控制职责，各级人员必须在授权和批准后,才能对有关经济业务进行处理。

该控制方法,使每一个过程的一部分,明确职责和权限,使事件的发生在控制之下。

授权控制要求各级管理人员有参考业务流程的权利,也需要明确承诺各级管理责任,使他们负责他们的行为。

如产生的现金、银行存款、内部控制制度,我们必须先建立授权审批制度,现金、银行存款、收支服务,它需要由单位主要执行官或财务总监批准授权特定的人员来操作。

这个过程确保现金、银行存款在货币资金收支业务的完全完整。

(C)安全、诚信控制
其范围包括各种各样的收支业务,公司收入和支出的资金在业务发生时是不是已经被
放到适当的帐户。

(1)库存控制的现金极限。

现金不得超过上限,超过存放于银行。

(2)发票、收入控制。

使用发票、单据编号连续性,检查其货币资金是否符合发票收据来确保所有的货币资金收到都被记录。

企业应当明确各种票据的购买、保管、领用、注销等环节的职责权限，并要设置登记簿进行记录。

(3)交易价值控制。

根据交易规模的大小,回顾企业货币资金的完整性。

(4)当前账户调节控制。

通过定期联系其他单位检测帐户余额、评估货币资金支付欠费,确定是否真的如此。

特别需要注意的处理是应收账款收回钱不是已入账。