Study On The Problems Of The Internal Control Of Monetary Fund Of X City Tobacco Business Companies

Monetary Fund is a special form of the production and operation of working capital,which is displayed directly in the form of cash,bank deposits and other monetary funds.Each aspect of the business operation is inseparable from the currency funds and the lack of it,enterprises become the water without a source,a tree without roots,so money in the enterprise has important significance.Ultra strong liquidity of the money funds also decided to hide behind the huge control risk.Enterprise in order to prevent the occurrence of the risk formulated related internal control system,involving monetary fund business receipts for control and monitoring,to ensure the money is not corruption and embezzlement.To "internal control basic norms" promulgated as a sign,enterprises gradually face internal control can bring their own operating bonus.China tobacco Business Companies in the modern enterprise mode,which is marked by lean and standard management,more attention should be paid to the design and construction of the internal control system.X city tobacco company as the representative of China tobacco industry,the monetary fund internal control management consciousness is thin,the lower the level and in cigarette purchase settlement and sales areas gathered a large number of monetary funds,the risk is high;at the same time,City Bureau(company)to belong to county and District Office and distribution center reserve funds control is not scientific,and internal approval process,budget management,and accounting control aspects are urgent need to solve the problem.Therefore,this research has important practical significance.This paper is familiar with the related theories and principles,conditions,to tease out the characteristics of monetary funds impact on the company's internal control system,summed up the monetary fund internal control system and X city tobacco commercial enterprise production operation and the level of investment return rate is a positive correlation between,then the control system and internal audit,combination of to pay the money business and corporate budget system,the examination and approval.In the study,the author of this paper according to the X city tobacco Business Companies' s practical experience,combined with the principal-agent theory and authorization decentralization theory,from the five elements of the internal control of the internal environment,risk assessment,control activities,information and communication,internal oversight of the implementation of the "work on the detailedclassification and analysis of internal control system X Municipal Tobacco Business Companies monetary fund situation,arising in the implementation problem,aiming at the problems made the reform measures,including: the internal control framework of"five elements "reengineering,capital budget diversified design and control,according to division of labor according to the combination of gang division,the establishment of multi angle of the whole process of accounting control system and strengthen the internal audit objective neutrality.Finally,in the implementation of the above measures to verify the idea and effect,the overall effect of the improved program is obvious.