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摘要：货币资金既是企业资产的重要组成部分，也是其中流动性最强的一种资产。由于货币资金流动性强，变现能力强，涉及面广，具有较强的购买力，对人的诱惑力也最大，决定了它具有较高的控制风险。货币资金内部控制的好与坏直接关系到企业未来的生存、发展、获利。本文以内部控制的基本原理作为理论依据，从货币资金内部控制出发，分析了货币资金内部控制的主要内容及其主要方法，结合对上海腾溪经济城的货币资金内部控制简单分析研究，阐述了当前中小企业货币资金内部控制存在的问题，对此提出了加强货币资金内部控制的对策与建议，从而不断完善中小企业货币资金内部控制制度，遏制贪污舞弊等违法行为的发生，加强企业经营管理，保护企业货币资金安全，保证企业会计信息的真实性。这对中小企业在激烈的竞争中又好又快发展具有十分重要的意义。
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关键词：货币资金；内部控制；资金管理4041
A discussion on the internal control of Corporate’s Monetary Funds
Abstract: Monetary funds is both an important part of the corporate assets, is also one of the most asset. Monetary funds have a higher control risk, because of its strong liquidity, strong purchasing power, a wide range, strong purchasing power and biggest temptation to people. It is directly related to the company’s future survival, development and profit. The article is based on the basic principle of internal control as the theory basis, from money control, analyze the main content and the main method of money control, combined with analysis of the case of Company A, expounds the problems of the money control in the enterprises, put forward countermeasures and suggestions of strengthening money control, so as to improve enterprise’s cash internal control system, curb the occurrence of corruption, fraud and other illegal activities, strengthen enterprise management, protect enterprise money funds safety, ensure the authenticity of the corporate accounting information. It is important to the small and medium-sized enterprises for sound and rapid development in the fierce competition.
Key words: monetary funds; internal control; fund management
目 录
绪论 1
一、内部控制的概述 2
（一）内部控制的定义 2
（二）内部控制的目标 2
二、货币资金内部控制的概述 4
（一）货币资金内部控制的定义及其意义 4
（二）货币资金内部控制的目标与主要内容 4
（三）货币资金内部控制的主要方法 6
三、中小企业货币资金内部控制存在的问题及成因分析 8
（一）上海腾溪经济城简介 8