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1、摘要：货币资金贯穿于一个企业经济活动的全过程，是企业经营活动的“血液”。持有货币资金是企业进行正常生产经营活动的基本条件，是企业生存和发展的基础。但是，货币资金流动性强、风险性高，易疏于管理监控，很容易导致流失，给企业的生产经营造成困难。因此，建立健全货币资金内部控制体系尤为重要。本文通过对东方公司货币资金内部控制现状介绍及存在问题的分析，提出了加强货币资金内部控制的改进建议。关键词：货币资金内部控制改进方法Abstract：Monetaryfundsplayanimportantroleint
2、heentireeconomicactivityprocessofanenterprise,whichcanbevisuallycomparedto“blood”ofanenterprise.Holdingmonetaryfundsisthebasicrequirementforanenterprisetogoonnormalproductionandoperationwhichisalsothebasisforanenterprisetosurviveanddevelop.However,mo
3、netaryfundswithhighliquidityandhigh-riskcanalsocausedifficultyforanenterprise'sproductionandoperation,becauseitiseasytobenegligentinthemanagementmonitoringandveryeasytocausetheoutflow.Therefore,itisparticularlyimportanttoestablishasoundinternalcontro
4、lsystemofmonetaryfunds.AccordingtotheintroductionofMCompany’smonetaryfundsinternalcontrolconditionanditsexistingproblemsanalysis;thispaperproposesimprovementsuggestiontostrengthenthemonetaryfundsinternalcontrol.Textisstructuredasfollow:ChapterIgenera
5、llyintroducestheresearchbackgroundandsignificanceandcarriesontheoutlineofthemonetaryfundinternalcontroltheory.Atfirst,thechapterintroducesthepurposeforinternalcontrolanditsimportance,explainsthecontentofmonetaryfundsanditsmanagementimportance.Then,it
6、introducestheinternalcontroltheorydevelopmentconditionaboardandindomestic.Finally,thechapterillustratesitsstudycontentandmethod.ChapterIIintroducesthepresentsituationofinternalmonetaryfundscontrolinMcompany.Atfirst,itsimplyintroducestheindustrycharac
7、terthatthecompanybelongsto,thecompany’sbasicconditionanditsorganizationstructure.Then,itmainlytalksabouttheconditionofinternalmonetaryfundscontrolactivitiesinMcompany,itsinternalcontrolofmonetaryfundsincomeandexpenditure.ChapterIIIintroducestheexisti
8、ngproblemsandtheiranalysisofcontrollingmonetaryfundsinMcompany.Itfocusesontheobjectives,principlesandcontentofinternalcontrolandmainlyanalyzesinternalmonetarycontrolenvironment,riskassessment,controlactivitiesconfidence,communicationandinternaloversi
