资金是企业生存与发展的基础,是企业进行经营活动的血脉,其高流动性使之能任意转换为其他任何类型的资产,极易引发贪污、诈骗、挪用等违法乱纪的行为。因此,必须建立健全资金的内部控制制度,加强企业资金的管理,确保企业资金安全完整、正常周转和合理使用,减少和避免损失浪费。而要建立健全行之有效的内控制度,应针对企业经营活动中的各项 Funding is the basis for the survival and development of an enterprise. It is the blood of an enterprise for conducting business. Its high liquidity enables it to be arbitrarily converted into any other type of asset. It can easily lead to acts of misconduct such as corruption, fraud and misappropriation. Therefore, we must establish a sound internal control system of funds, strengthen the management of corporate funds to ensure the safety of corporate funds integrity, normal turnover and rational use, reduce and avoid loss and waste. To establish and improve an effective internal control system should be for business activities in the various