Study On Optimization Of Enterprise Monetary Fund Internal Control

An enterprise's goal is the most fundamental in the community and further development,and then to obtain profits.In contemporary society,whether in economic,cultural or political aspects are in rapid development,the competition between enterprises has gradually reached the top,the rules of survival of the fittest increasingly prominently reflected,so the strength and vitality of an enterprise to judge,the focus is not only the types and the competitive power of the products the key is to look at the enterprise's internal management system is scientific and effective,reasonable and perfect management system,which is called the internal control system.The enterprise operation cannot do without money and funds support of both,but the money in the preservation and use of very high risk,do not have strong security,and has strong liquidity characteristics,especially in the characteristics of currency payment unit or individual consumer use show out,let money by society and enterprises generally considered a part of the enterprise assets in the most difficult to control.Therefore,the currency funds in the lawless elements of the phenomenon of corruption often occurs,so the internal control of an enterprise,the most critical thing is to strictly control the money funds.However,in the modern enterprise,the phenomenon of lack of internal controls have occurred,which in turn leads to the production of the enterprise from the normal track,and property safety is a major threat of enterprises,reduce the work efficiency and economic benefits are affected,a most serious or even lead to corruption.Thus,when the enterprise in the internal control and management related work,should take priority among priorities as money control work,whose aim is to ensure the safety of funds,on the other hand,can effectively improve the efficiency of enterprises and standardize its daily management process,in order to achieve long-term the strategic goal of the enterprise.In order to optimize the control system and path of the internal security of Enterprise Monetary Fund,the author will Wenfeng Steel Corp as the research object,on the current situation and problems of the internal control of Monetary Fund and the countermeasures discussed,in order to ensure the safety of the monetary fund internal control system perfect further optimization,enhance the monetary fund the use of the benefits to the maximum extent,so that the relevant work China iron and steel enterprises to carry out construction in better condition.Firstly,through the review of relevant literature to determine the writing background,further expounds the significance of the research,appropriate levels of detail introduced at home and abroad for the monetary fund internal control present situation,and relevant theoretical basis for monetary funds to appropriate levels of detail description,not only the current situation of internal control of monetary fund is analyzed at the same time,with the investigation of relevant status of the company,has carried on the analysis from the division of duties,authorization,accounting control system,budget,business process and internal audit from five aspects of the monetary fund internal control system existence main problem.The Wenfeng Steel Corp as the research object,aiming at the specific problems of the internal control of monetary funds and possible solutions and puts forward some countermeasures and suggestions.