Research On The Internal Control Of Monetary Funds Of HT Oil Sales Company

At present,many enterprises have not established a sound monetary and capital control system and management system,resulting in financial losses and waste,and management confusion,and thus optimize the internal control of monetary funds to achieve its strategic objectives of effective means.The establishment and implementation of internal control is inseparable from the daily operation and management process of the enterprise,and the internal control system of monetary funds is an important content in the whole internal control system.Although the corporate financial system generally have a clear specification and management of monetary funds within the internal control,but relying on traditional internal control theory to give support and guidance role is also very necessary.Monetary funds are the most active items of current assets,but also have high-risk characteristics,scientific and effective internal control of monetary funds can reduce or even avoid unnecessary loss of corporate funds,but also for the operation of other businesses to provide protection.Therefore,we must continue to strengthen the internal control of monetary funds research,especially for the practical level,so as to be able to promote the effective control of corporate monetary control and improve the internal control.In recent years,internal control has been paid more and more attention by the state.More and more enterprises have made great efforts to realize modern management and strive to improve their own management system.HT oil sales company as a large central enterprises oil sales company's second subsidiary,directly under the SASAC,the scope of business,including refined oil deployment and sales,market operations and international crude oil business sales.It is necessary to establish a sound internal control of monetary funds,to carry out internal control management scientifically and effectively,and to effectively implement the internal control measures of monetary funds to the whole operation and management process.Based on the theory of internal control and the development of actual operation and management of HT oil sales company,this paper systematically analyzes the internal control system and the operation of monetary funds.It focuses on the internal control of monetary funds in bank accounts,financial risk early warning,fund budget settlement and capital management process problems.And put forward the corresponding rationalization proposals to improve the strategy to enhance the company's internal control of monetary funds,scientific management and management and control capabilities.