Research On Improvement Of Internal Control Of Monetary Fund Of AJ Company

Sound and effective internal control system helps to realize the strategic goal of the enterprise, to improve operational efficiency, protect the security and integrity of assets,authenticity and reliability can ensure financial reporting and information management.Monetary Fund is an important part of the business activities of enterprises,and always runs through the whole process of business activities. Therefore, as the most important part of the internal control, the control of monetary funds should be paid great attention.Real estate development enterprises are affected by the characteristics of the industry,with the characteristics of high capital intensive. How to ensure good capital operation management, development cost control and project risk management is the core of its development. For a long time, there are many problems in the real estate development enterprises, such as the development of the project, the light of internal management, the expansion of scale, the light of cost control and so on. This makes the seemingly seemingly huge profit performance behind the huge hidden risks. The internal control and risk management of the industry and enterprise are the basic means to solve the current problems. Therefore, it is very important for the development and implementation of the internal control system of monetary funds in real estate development enterprises.This paper chooses the Shenyang AJ real estate real estate development limited liability company (hereinafter referred to as AJ company) as the research object, analyzes the problems of internal control of monetary funds,trying to integrate the COSO theory,through the design and optimization of the monetary fund internal control system, in order to ensure the safety of monetary funds under the condition of maximizing the efficiency the use of monetary funds, offers beneficial reference for the construction of internal control of monetary funds for real estate enterprises in China and listed smes.This paper is divided into six parts, the first part of the background and significance of the topic, literature review and discussion. The second part introduces the related concepts and theories of Monetary Fund Internal control. In the third part,the author introduces the basic situation of the internal control of Monetary Fund of AJ company,and analyzes the existing problems from the following five aspects of the COSO framework. The existing AJ estate company monetary fund internal control problems mainly include: the internal control system is not perfect, the organization structure and position setting is not reasonable, the internal audit department responsibilities and role is not obvious, the enterprise risk awareness, risk analysis, risk response strategy in place is relatively backward, there exists phenomenon of delayed cash and approval the system needs to be improved, the budget control is not reasonable, information communication is not smooth and supervision is not in place and so on. In the fourth part are identified based on the above problems, the COSO framework contains five aspects analysis the causes of these problems. The fifth part of the AJ home puts forward some basic ideas and measures to improve the internal control problems of internal control of Monetary Fund, including the internal control environment, improve the construction of a full range of currency fund internal control consciousness, to improve the monetary fund internal control process, strengthen the transmission of information and communication ability,improve the internal control mechanism of supervision and inspection etc.. The sixth part is the summary of the full text, including the research contents, conclusions and suggestions.