加强货币资金会计控制的必要性(加强货币资金的管理)

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加强货币资金会计控制的必要性。

The necessity of strengthening the accounting control of monetary funds can be attributed to the following aspects:

（1）增强现金流量监控：实施现金流量会计控制，有利于及时发掘和分析企业财务风险，根据不同现金流入和流出情况对企业财务状况作实时调整，为企业财务决策提供实时、准确的信息参考。

1. Enhance Cash Flow Monitoring: Implementing cash flow accounting control is conducive to timely discovery and analysis of the financial risks of enterprises and adjust the financial situation of the enterprises in real time according to the different cash flow in and out, providing timely and accurate information for the financial decision-making of the enterprises.

（2）强化支出的管控：实施货币资金会计控制有利于强化支出的管理与控制，合理规范经营支出，减少异常支出行为，有效抑制帐务交易的操纵行为，有助于企业及企业管理者有序支配财务资金，保障企业财务安全。

2. Strengthen the control of expenditure: Implementing the accounting control of monetary funds is conducive to strengthening the management and control of expenditure, reasonably regulating business expenditure, reducing unusual expenditure behavior, effectively controlling the manipulation of accounting transactions, helping enterprises and enterprise managers to rationally dispose of financial funds and safeguarding the financial security of enterprises.

（3）明确货币资金的使用权限：实施货币资金会计控制有利于明确货币资金的使用权限，对各级财务主体的货币资金加以约束，建立合理的收入、支出管理，确保资金合理有效的利用，减少资金缺乏、资金堆积和资金滥用等现象。

3. Clarify the use of monetary funds: The implementation of accounting control of monetary funds is conducive to clarifying the use of monetary funds, restraining the monetary funds of financial subjects at all levels, establishing a reasonable income and expenditure management, ensuring the reasonable and effective use of funds, and reducing the phenomena of shortage of funds, accumulation of funds and abuse of funds.