目前,我国绝大多数企业财务部门没有开展货币资金日报工作,企业领导一般只看期末静态的“财务报表”,这样不利于“动态控制”。建议企业编制“货币资金情况日报”。现就我们的做法介绍如下: 货币资金情况日报的编制,在形式上力求简明扼要,指标不宜过多,以达到一目了然的效果,通过项目上的合并,体现清新、概括、明确,在项目名称上不必照搬会计科目,但要满足经济管理上的要求。在内容细节上力求简化,可按收支内容采取切块的形式来表现。如资金收入分银行收款与现金收款。银行收款再分银行借款收入、专项借款收入 At present, the vast majority of corporate finance departments in China do not carry out daily monetary and financial work; corporate leaders generally only look at the static “financial statements” at the end of the period, which is not conducive to “dynamic control”. It is recommended that enterprises prepare “currency funds daily report”. Now we introduce our approach as follows: The preparation of the daily currency money situation, in the form of concise and concise, the indicators should not be too much to achieve a clear effect, through the merger of the project, reflecting the fresh, general, clear, in the project name It is not necessary to copy accounts, but to meet the requirements of economic management. In the details of the content, we strive for simplification, which can be expressed in the form of cut-and-consolidate content. For example, fund income is divided into bank receipts and cash receipts. Bank receipts are divided into bank borrowing income and special borrowing income