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摘要：货币资金控制始终是企业内部控制的终点。为了总结企业货币资金内部控制的经验和教训，完善和强化企业货币资金内部控制。本文认为，企业建立货币资金内部控制应当遵循合法而适用原则、成本效益原则、不相容职务相分离原则、制衡原则、限制接触原则。为了有效实施企业货币资金内部控制，企业负责人应当带头并督促执行内部控制制度，应当配备德才兼备的人员执行内部控制，应当不断检查和完善内部控制制度，应当严格遵守银行结算纪律。建立有效的企业货币资金的职务分工控制，必须强化会计员与出纳员、董事长与总经理之间的制衡。要强化货币资金的授权批准控制，必须正确处理一般授权与特殊授权的关系、个人授权与集体授权的关系，强化对“一支笔”的监督制衡。要完善货币资金的会计系统控制，当前要确保收付款原始凭证不但要做到专人购置、保管、使用、登记，而且要加强盘点核查，保证其安全完整；收付款方式应当尽量使用转账结算、集中收款方式，要严格限制“坐支”；货币资金要求严格限制出纳员以外的人员接触，要求加强相关印章的保管、使用和记录的控制，切实做好货币资金收支的日常稽核检查工作。要切实重视货币资金的内部审计控制，把内部审计作为内部控制重要组成部分来建设，内部审计机构要切实做好对的监督和银行帐的核对。7569
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关键词：库存现金盘点；银行帐的核对；职务相分离原则
On the Money Control
Abstract：monetary fund control is always the end of the internal control. To summarize the experience and lessons of Corporate Money Control, improve and strengthen corporate Money Control, I chose this research. This paper argues that the enterprises to establish a monetary fund internal control should follow a lawful and applicable principles, the principle of cost-effectiveness, incompatible duties phase separation principle, the principle of checks and balances, the principle of limiting access to. In order to effectively implement Corporate Money Control, the responsible persons should take the lead and supervise the implementation of the internal control system shall be equipped with both ability and political integrity officer in the execution of internal control, should continue to check and improve the internal control system, should strictly abide by the bank settlement discipline. Establish an effective segregation of duties control of the enterprise's cash, we must strengthen the checks and balances between the accounting clerk and treasurer, chairman and general manager. To strengthen the control of monetary funds authorized to approve, we must correctly handle the relationship between general authorization and a special authorization, personal authorization and collective licensing relationship, strengthen the checks and balances of a pen. To improve the monetary fund accounting system control, to ensure payment and collection of original documents so that someone not only to the acquisition, storage, use, registration, but also to strengthen the inventory verification, to ensure the safety and integrity; the closing payment method should be used whenever transfer and settlement, centralized receivables, it is necessary to strictly limit the income or sit; currency funding requirements strictly limited to contacts outside the cashier a really good job day-to-day audit and inspection of the currency of the receipt and expenditure of funds, called for the strengthening of the custody of the seal, use and control of the records. To effectively emphasis on the monetary funds of the internal audit control, internal audit an important part of building as an internal control, internal audit institutions to do good on the supervision and bank account reconciliation
Key words：cash on inventory; reconciliation of bank accounts; positions relative to the principle of separation。