排灌企业货币资金内部控制探讨

分析了排灌企业加强货币资金内部控制的必要性．提出了排灌企业加强货币资金内部控制的目标和主要方法．第一，建立严格的货币资金管理制度，着重对于现金和银行存款日常收支过程中最有可能出现的漏洞提出防范措施．第二，建立严格的岗位分工制度，强调经办货币资金收付的不相容各岗位分离，形成相互牵制．第三，建立严格的授权、审批制度．第四，建立严格的会计电算化内控制度，明确会计主管、系统管理员、凭证录入人员的职责权限．

Discussion on internal control of monetary fund in drainage and irrigation enterprise

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.