The Research Of N Company Internal Control Problem Of Monetary Fund

The production and business activities of enterprises is the enterprise products includin g the input and output, sales, distribution, and activities to maintain simple reproduction and expanded reproduction of the implementation of various organizations. The monetary fund through the whole process of enterprise production and management activities. In the enterprise’s survival, development and prosperity in the process of plays played a pivotal role. Because of the strongest liquidity monetary fund, so it is very prone to error, theft, fraud and other occupation, lack of corporate assets. Thus, the internal control of monetary fund is the key of enterprise internal control supervision. Whether to reduce or eliminate the misappropriation, shortage, burglary, theft and other fraud, enterprises can rational utilization of assets and the realization of the production and management objectives, largely depends on the monetary fund internal control system to establish and improve. Chinese joined WTO in December 2011, the Chinese enterprises have encountered unprecedented competition. Especially in recent years, with the continuous growth of the RMB exchange rate, China’s manufacturing labor costs, material cost continuously increased, and Southeast Asia and other countries in the low-end manufacturing to seize market, resulting in the weakening the advantage of China’s manufacturing industry. In this international and domestic environment, the enterprises need to improve and perfect the internal control system of monetary fund.On the basis of reading a large amount of related documents, I combined with the N Yacht Company(hereinafter referred to as the specific details of the internal control of monetary funds "n"). Firstly, the paper introduces the research significance, methods and research status at home and abroad. Secondly, the paper describes the related concepts, objectives, principles and methods of the internal control of monetary funds. At the same time, it introduces the basic situation of N company, the characteristics of the industry and the basic situation of the industry. Qualitative analysis and quantitative analysis methods were adopted to analyze the current situation of internal control of Monetary Fund, and to expose the problems existing in the internal control of Monetary Fund by N company. In order to fully resolve these problems, t hrough investigation and statistical analysis of the collected data, then the necessary selection, screening and reorganization. Finally, the related process and data analysis, from monetary fund internal control theory in search for suitable for control method of company n, N company actual monetary fund internal control optimization and improvement of the work presented is feasible and reasonable design and suggestions, in order to achieve the optimization goal and the enterprise monetary fund internal control provide constructive ideas and suggestions.This article views is that in monetary fund internal control processes, defects and loopholes exist the currency fund budget of N company can by strengthening the budget approval: departments forecast the next annual cost, and fill in the column related budget, to finance department budget summary. Budget approval of all departments of the leadership, finance manager and company general manager to discuss the annual budget, refer to the Ministry of finance to provide years of actual cost data, and final annual budget by the general manager of the company approval decision. For the disbursement of funds according to the annual budget, financial department shall verify the budget request at the same time, budge t instructions, and allocation of funds. Company n in the monetary fund income payment stage of flaws and vulnerabilities, can through internal funds unified settlement, use of international and domestic Internet banking payment convenient way to strengthen the centralized management of monetary funds. This is not only conducive to the concentration of funds within the company’s advantages, but also conducive to the rational allocation of funds of the company, the company to maximize the use of funds. Furthermore, all the income and expenditure of the company focus on management, is conducive for unified financial supervision.