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Issue:
Risk of Cash & Cash Equivalents and Its Precautions
Author(s):
PENG Qing-hua
,
YANG Zong-yu
,
WANG Feng
Pages:
73
-
77
Year:
2009
Issue:
3
Journal:
Journal of Hunan University of Science & Technology(Social Science Edition)
Keyword:
资金
;
安全
;
风险
;
管理
;
Abstract:
在转型经济阶段,一个单位的货币资金流动具有规模大、频率高、方式多、情形杂、风险高等特点.非法攫取一个单位货币资金的作案方法有挪用、骗取、窃取和其他等.加强货币资金风险与安全管理必须从紧密联系的货币资金管理体制创新、工作人员的选用与培养、货币资金的收入、支出与储存管理、支票和印章管理、网上银行和电话银行管理、现金和POS商务卡管理、工作环境管理以及监督检查等方面积极、主动防范.
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