摘要
针对目前我国煤炭企业银行存款安全管理中存在的诸多问题,从实践角度出发,以银行存款相关业务的流程为基线,探讨了从企业内部对银行账户的开立、资金结算和账户核对等方面进行资金安全控制的具体措施和建议。
With reference to the so-many problems regarding the security of monetary deposits of coal mine companies in the banks of this country, this paper discusses the concrete measures on the part of coal mine companies on internal monetary security control measures such as opening of bank accounts, accounting settlements and account checks as well as some recommendations. All these are proposed in view of actual banking practice in money deposits procedures and related banking procedures.
出处
《中国煤炭》
北大核心
2009年第6期44-45,54,共3页
China Coal
关键词
内部控制
银行账户
资金管理
对账
internal control, bank account, capital management account check