The Research Of Tonghua Golden-horse Groupinternal Control Of Monetary Fund

Funds are the most liquid assets of the firm's entire assets.It is the blood of firm production and management process,and it also the enterprise management should pay attention to one of the focus.When the international financial crisis occurs,a large number of enterprises have operational difficulties,the breaks of funding chain and so on.How to ensure the safety of funds> How to prevent capital crisis? How to make efficient use of capital have become a hot topic of public concern.If an enterprise does not have a strict internal control system,it must affect the normal operation of enterprises and reduce efficiency,waste of resources.With the rapid development of the emergence of group-oriented enterprises,providing opportunities for improving internal control,so that we can clearly see the importance of strengthening the construction of internal control.Based on the internal control of monetary fund abroad study for reference,introduces what is the internal control of monetary fund,why does the enterprise want to establish internal control of monetary fund.Analysis of the internal control of monetary fund principles and objectives.On the basis of understand the organizational structure of enterprises,understand the enterprise internal control of monetary fund flow,the enterprise's internal control of monetary fund is divided into three stages: one is monetary fund allocation phase;second,the monetary fund receipts and stage;three is the monetary funds audit stage.Analyzes the problems existing in the three stages,the holes need to be improved,etc And optimizing one by one.Finally,in view of the monetary funds internal control construction,and puts forward six Suggestions: one is to perfect the internal control environment;second is to build a budget control system;three is to establish an examination and approval system for authorization;four is a key control point management funds;five is to establish independent internal supervision mechanism;six is the financial personnel training.Hope these countermeasures can help with companies which have similar problems to perfect the internal control of monetary fund system,help them to improve the relevant system.