Internal Control Of Administrative Units Monetary Funds

In recent years, the theory of internal control of Monetary Fund in enriching and developing. The internal control of monetary fund is to ensure that the monetary fund safety integrity, reasonable and effective measures and procedures and adopted a series of mutual restriction and coordination method. In China, relevant research on internal control of monetary funds generally focuses on the evaluation of manufacturing and commodity circulation enterprise internal accounting, research on the administrative institutions of the weak. Administrative institutions in recent years reform changed from the original, inefficient operation, regardless of the cost without benefits, to the introduction of market mechanisms now, efforts to reduce costs, to maximize efficiency. In the face of such changes, to the administrative institutions better able to enhance market competitiveness, establishing a sound internal control of monetary fund system. So, the system of internal accounting control to build better administrative institutions, so as to control the cost, improve the market competitiveness of the purpose.From the research method, adopting the combined method of literature research and case study method. The first is the literature research method. By reading a lot of domestic and foreign literatures and works, analyzed and summarized the whole of the literature on related research. And then summarizes the relevant theoretical basis. The second is the case analysis. This paper makes a detailed analysis and demonstration on the current situation of internal control of Monetary Fund H institutions, actively explore the causes of the problem and the solution countermeasure, the combination of theory and actual case, in order to make the paper more convincing.From the research content,after viewing related papers, this paper first defined the basic concept of enterprises, the scope of cash and internal control, and then discussed the theory of cash internal control and the theory composition of internal cash internal control in enterprises. Then it analyzed the status of cash internal controll in enterprises, including major defects and key points of cash internal control, and described the circuit of cash internal control, which made suggestions, with particular emphasis on the role of preventing "small treasuries".This paper sets H enterprise an example for studying cash internal control. By analysising the financial condition and cash internal control processes of H enterprise, this paper directly puts forward existing problems and improvement opinion.Based on the research results of theory and case enterprise analysis, this paper has practical significance of guidance to further improve and strengthen cash internal control.