Research On Internal Control Of Monetary Funds Of The Shenyang Branch Of TSY Company

In recent years,at the capital market in our country,a number of "excellent"enterprise financial fraud case surfaced, such as the 2013 Edmond branch fraud incident,Everbright Oolong refers to events, causing investors to the serious crisis of confidence,although the Commission, the Ministry of Finance in the capital market to strict supervision and control, but the capital market is still not calm. Although there are many reasons for this phenomenon,but the imperfect internal control system is one of the important reasons.On the basis of the analysis of a large number of documents, the author first elaborates the purpose and significance of this article and the content of the research and the structure of the article. Secondly, it defines the concept and application theory of the article. The basic situation of the company and the internal control of monetary funds were described, and then combined with the specific situation of the internal control of monetary funds of TSY Shenyang Branch, the qualitative and quantitative analysis methods were adopted to analyze the existing monetary and internal control activities of the company Problem, and finally put forward to improve the views of these issues.In the process of studying the internal control of monetary funds of TSY Shenyang Branch, the paper first analyzes, selects and organizes the materials and data of the company's internal control through investigation and interview, and finds out the TSY Shenyang branch's Monetary funds budget deficiencies, loopholes; monetary control in cash and accounting, payment and accounting and other incompatible positions are not strictly controlled by the company's control system; monetary funds authorized to control the management point is not clear, the company's overall authorization for approval The atmosphere is not active and other issues; monetary fund inventory system can be strengthened and improved and other issues. In order to solve these problems, from the theory of internal control of monetary funds to find the same industry experience for the TSY Shenyang branch of the monetary fund internal control methods, put forward to improve the control system and process approach,in addition,different links can Through the control of the control point to control to achieve the effect of strengthening the centralized management of monetary funds. These improvements can not only strengthen the control of the company's funds, improve the efficiency of internal control,reduce errors and corrupt practices, but also to strengthen the efficiency of the use of funds to improve the company's capital management, the company ranked the forefront of the industry in the best state.