Iindidi eziphambili kunye neendlela zolawulo lwezimali

ulawulo lwezemali ngumsebenzi le kamasipala, karhulumente, uluntu kunye namanye amaziko, nto leyo lilawulwa ngolawulo lomthetho kwaye ufuna ukuqinisekisa ukuchaneka nexesha locwangciso-mali. Enye injongo yolawulo lwemali - kukuba ukukhangela hetiseka nokunyaniseka yengeniso mali yemali, kwakunye nokusebenza kunye nokuchaneka ukusetyenziswa kwazo.

Ukwahlula ezinye iintlobo, iintlobo kunye neendlela kweliso zemali. Ngokomzekelo, xa siqwalasela ulawulo ngokwemigqaliselo izifundo ukuba ikhutshwa phandle, kunokwenzeka ukuchonga on-efama, uluntu kunye nolawulo-mali eziphicothiweyo.

Eyona nto ibalulekileyo kukuba ulawulo kukarhulumente. Kulo mzekelo, oko kuquka uhlobo oluthile lolawulo-mali: a yesebe, non-lwesebe kunye nakuzwelonke.

ulawulo lwezimali National uqhuba kurhulumente lonke. Ijoliswe izinto leyo, kungakhathaliseki ukuba ngaphantsi kwabo, ukuze kulawulwe. ulawulo National olwenziwe ngamaqumrhu owiso ekuqwalaseleni kunye nokuvunywa lentelekelelo uphuhliso lwentlalo noqoqosho ngakumbi eli lizwe liphela, uyilo-mali kuzo zonke iindawo kwinkqubo mali kunye nokudalwa imibiko yendlela yokusebenza. Control igcinwa phezu ngempumelelo semthethweni nokusetyenziswa kwemali karhulumente kunye nokusebenza zonke iindleko oluqhubekayo.

Iifom yolawulo lwemali yeSebe benziwa zabaphathiswa, amasebe kunye nezinye nolawulo karhulumente phezu imisebenzi amaziko kunye nemibutho ngaphakathi kwinkqubo yabo. Olu hlobo ulawulo ijolise kuphela kumaziko ayamileyo namashishini, wenza amasebe olawulo kunye zincwadi ezimeleyo.

ulawulo Non-yesebe igcinwe zemali kunye credit arhente :. Federal Treasury, Ministry of Finance, Central Bank, Ministry of Irhafu kunye Imisebenzi, njalo njalo nokulawulwa kwezi uye rhoqo, ecwangcisiweyo, yaye ibandakanya izinto zemihla ngemihla, nokuba baxhasa eliphi na babo.

ulawulo lwezimali Intracompany igcinwa ngaphakathi imibutho kunye namaziko athile kunye neeyunithi zabo zokusebenza kunye neenkokheli ezisebenzayo. Kulo mzekelo, njengokuba into yokulawula imisebenzi zemali kunye nokuveliswa zombutho kunye namacandelo zayo zokusebenza (amasebe, amasebe amacandelo, macandelo).

Iifom Audit lokulawula mali olwenziwe amaqumrhu asemthethweni kunye nabaphicothi, ezithi certified ngokukhethekileyo. Injongo yolawulo yophicotho, ikakhulu kwicala yoshishino. Control yenziwa ukufumanisa ukuthembeka kweengxelo zemali izifundo kwezoqoqosho kunye nokuthobela eziphuculweyo nemigaqo imisebenzi yezoqoqosho zemali.

Forms zolawulo mali kwahluka ixesha kwentlanganiso. Nika ulawulo lwemali ekhoyo, nezoviwo ayiguquki.

Okokuqala, Kakade, oko kwenziwa ulawulo kwangaphambili. Ichaphazela kokuqwalaselwa eqongeni, ukubhala kunye nokuvunywa kwesicwangciso-mali lweshishini, uqikelelo ingeniso kunye nenkcitho zombutho, amaxwebhu abasemthethweni, izivumelwano, izicatshulwa, njl Injongo yale wolawulo -. Ukunqanda olugwenxa kunye nenkcitho ngokungafanelekanga kwezixhobo, zemali kunye nezibonelelo zabantu.

esweni okuqhubekayo lwenziwa ngexesha ukuphunyezwa kwezicwangciso (imali) ukuqinisekisa ukuthotyelwa nemigangatho kunye nezithethe ukusetyenziswa kwemali, izinto kunye amaxabiso emveliso.

ulawulo Landela-up kwenziwa ekupheleni kwethuba lokunika ingxelo. Oku kugqiba kungakanani kuyacetyiswa ukuba bachitha imali karhulumente kwinkqubo lokubulawa mali kunye nokwenziwa lombutho yezicwangciso zemali.

Iintlobo kunye neentlobo zolawulo lwemali kwaye zihlelwe kwezinye ezinye izizathu. Ngokomzekelo, singakwazi ukwahlula ulawulo episodic, rhoqo ekhethekileyo.