Research On Internal Control Of Monetary Fund Of W Company

In today’s complex business environment,every enterprise faces many risk factors,including operational risk,financial risk,etc.,and the risks are diverse and complex,so the company’s awareness of risk management is getting stronger and stronger.In China,with the frequent occurrence of a series of financial frauds and internal control failures such as "Blue Sky","Yinguangsha","Zheng Baiwen","CITIC Pacific","AVIC Oil",internal control of the company has become an issue of increasing concern to all sectors of society.Monetary funds are the assets with the strongest liquidity and the highest risk control,and are the basis for the survival and development of enterprises.Strengthen the internal control of funds by enterprises,ensure the safety of funds,improve the efficiency of fund use,and strengthen the management and control of funds.For the management of the enterprise,if the internal control of monetary funds can be effectively operated,it can effectively improve the company’s operating capacity.In this article,the author first reviews the current situation at home and abroad,and then introduces the related concepts of internal control of monetary funds.Taking company W as a case,the company’s organizational structure,main control risk points and the current status of internal control of company W are described.Based on the theory,use the opportunity of the author’s internship in W Company to conduct field surveys and use questionnaires to obtain the required key points of internal control data.The fuzzy comprehensive method is used to establish a three-level framework analysis model for data analysis,the analytic hierarchy process is used to determine the index weights at all levels,and the fuzzy comprehensive evaluation theory is used to analyze and evaluate the results.Cause analysis,and propose corresponding optimization measures for the problem.The research value of this article is mainly to optimize the internal control of monetary funds of company W in the rare metal industry by consulting a large number of literatures and using field research methods.The internal control method of funds also provides some reference and reference for other rare metal industries.