A Study On The Internal Control Of Monetary Funds In Public Institutions

Institutions have an important role in the development of socialism in China, with the continuous development and progress of institutions, the internal control of the defects is exposed gradually and seriously restricted its normal operation and further development. Money is an important content of public institutions asset, its fluidity is very strong, control the risk is higher, the most prone to mistakes and fraud in various business activities. So the unit must pay attention to the monetary funds monitoring work and constantly improve the defects and loopholes in the internal control, ensure integrity, security funds, to prevent the occurrence of various errors and fraud behavior etc.. The research of this paper is the development of a specific institution based on the research and exploration, deep through the control of its currency, to find its shortcomings, aiming at these deficiencies make improvement solution, practical, effective, in order to establish reasonable norms of control system.First of all, this paper introduces the research background, significance and ideas to make a brief elaboration, then according to the theory of internal control characteristics and monetary funds and institutions, exploration and thinking deeply on a specific institution--monetary fund internal control unit A, find out the problems and loopholes exist among them again, to solve these problems of the internal control process and improve the design, identify critical control point and is the necessary instructions, and then put forward the corresponding solving methods and suggestions for improvement, finally, problems related to the total nodes in the whole research contents and solve.Innovation of this paper are:In the internal control of monetary fund flow chart of institutions explicitly indicate the critical control points, and the necessary explanations, so that the units within the implementation of internal control relevant personnel can clearly recognize that the monetary fund control important content and key link; in addition, the present stage our country about the internal control of monetary fund research literature on institutions is relatively few, this paper through the internal control of the A unit of currency funds in terms of in-depth analysis and discussion, and then establish the make up the currency funds control overall measures defects and loopholes in the reasonable, effective, and I hope to improve institutions related to internal control the construction and implementation of help and contributions.