公司货币资金部控制研究.doc

II Abstract Monetary funds play an important role in the entire economic activity process of an enterprise, which can be visually compared to “blood” of an enterprise. Holding monetary funds is the basic requirement for an enterprise to go on normal production and operation, which is also the basis for an enterprise to survive and develop. However, monetary funds with high liquidity and high-risk can also cause difficulty for an enterprises production and operation, because it is easy to be negligent in the management monitoring and very easy to cause the outflow. Therefore, it is particularly important to establish a sound internal control system of monetary funds. According to the introduction of M Company’s monetary funds internal control condition and its existing problems analysis; this paper proposes improvement suggestion to strengthen the monetary funds internal control. Text is structured as follow: Chapter I generally introduces the research background and significance and carries on the outline of the monetary fund internal control theory. At first, the chapter introduces the purpose for internal control and its importance, explains the content of monetary funds and its management importance. Then, it introduces the internal control theory development condition aboard and in domestic. Finally, the chapter illustrates its study content and method. Chapter II introduces the present situation of internal monetary funds control in M company. At first, it simply introduces the industry character that the company belongs to, the company’s basic condition and its organization structure. Then, it mainly talks about the condition of internal monetary funds control activities in M company, its internal control of monetary funds income and expenditure. Chapter III introduces the existing problems and their analysis of controlling monetary funds in M company. It focuses on the objectives, principles and content of internal control, and mainly analyzes internal monet