Research On Monetary Funds Internal Control Of A Geological Engineering Survey Company

Monetary capital is an important liquid asset of an enterprise.It usually exists in the form of monetary capital such as cash and bank deposits.It has become a key element for the survival and development of modern enterprises.It is also an indispensable asset for enterprises to participate in market economic activities.Naturally,it has become the key to the internal risk control of enterprises.Because of its strong liquidity and high risk beyond other asset forms,it exists in the whole process of enterprise business activities and the whole cycle of project operation.It is often called "enterprise blood".Lack of internal control of monetary funds and careless risk supervision can easily lead to errors,omissions,even misappropriation and embezzlement,which makes the enterprise fall into business difficulties,and even lead to liabilities and bankruptcy.Especially for engineering exploration companies,because they belong to the geological exploration industry and are restricted by objective factors such as remote location of field operation projects and inconvenient transportation,they have higher requirements for the internal control level of monetary funds.Therefore,how to optimize the existing monetary fund internal control system of engineering survey company,give full play to the soft power of monetary fund internal control system of geological engineering survey company in market competition,and ensure the normal operation of enterprise production and operation activities is particularly important.At the same time,for the academic circles,the internal control of monetary funds has always been an important topic in the research of enterprise management and financial management.In view of this,taking A geological engineering survey company(hereinafter referred to as engineering survey company)as the research object,based on risk management theory,principal-agent theory and contingency management theory,this paper systematically combs the current situation of Monetary Fund Internal Control of engineering survey company by using methods such as questionnaire survey and in-depth interview,focusing on optimizing the current monetary fund internal control system of engineering survey company,Find out the key points and current problems of the internal control of monetary funds of the engineering exploration company,deeply analyze the causes of the problems,and put forward a set of system optimization scheme suitable for the internal control of monetary funds of enterprises.The investigation found that there are some problems in the internal control of monetary funds of the engineering exploration company,such as overestimation over implementation,imperfect budget system,unclear division of responsibilities,insufficient independence of the internal audit department and so on.The main reason is that the current internal control system and system of the engineering exploration company still follow the traditional control thinking and methods,which can not effectively deal with the complex and changeable business environment of the market economy in the new era,nor can it meet the needs of the refinement of the company's internal control.Therefore,we must combine the internal and external environment and start from the aspects of control culture,thinking,system,process and technology to build an enterprise monetary fund internal control system with the characteristics of whole process,whole elements and whole cycle,which can dynamically and quickly adapt to the changes of organizational environment,so as to improve and enhance the overall ability and level of enterprise monetary fund internal control.