Therefore the enterprises have to establish a tight internal control, budget control, auditing and informationalized financial system so as to use fund efficiently and avoid financial risks through a centralized control of accounting and payment.

• 为此，企业应从内部控制制度、预算管理、审计监督和财务企业信息化建设等方面入手，通过企业资金的集中结算支付管理和监控，达到提高资金使用效益，防范财务风险的目的。