Research On Internal Control Of Monetary Funds In ZTSLJ Group

Among all the assets of the enterprise,the monetary fund is the most liquid,which acts as the lifeblood of the enterprise,running through the whole production and operation activities.But such characteristics also make monetary capital to be the riskiest of all assets in the enterprise.If it is not well managed,misappropriation,theft,waste of resources and other problems will arise,which will have a very negative impact on the operation of the enterprise.And a good internal control of monetary fund system can ensure fund safety,integrity,efficiency,reducing or even eliminating the production of many fraud problems,which makes the enterprise operation more effective.Therefore,it is imperative for enterprises to establish a sound internal control system of monetary fund.The ZTSLJ group studied in this paper is a large state-owned comprehensive construction enterprise.As a state-owned group company,amount of monetary fund business ZTSLJ group is large,and management structure is complex.Besides,it shoulders the responsibility of the state-owned assets value.Thus the management of monetary fund for higher requirements are put forward.Through the investigation,however,ZTSLJ group’s internal control of monetary fund system is not perfect,unit project department many loopholes exist in the management of monetary funds.These are the problems to be solved,which being the meaning of this article research.In this paper,the internal control system of monetary fund of ZTSLJ group was studied by means of investigation method and inductive deductive method.Through investigating the main risk points of group’s internal control of monetary fund,I discovered some problems in its financial position arrangement,authorized examining and approving,electronic clearing,budget control.Analyzing the causes of these problems by combining the relevant theories,and finally,a feasible solution is put forward for the problems of the internal control of the monetary fund.Including financial position reasonable arrangement for the group,how to prevent potential safety problems in electronic payment environment,scientific design system software to improve the budget management,increasing the group internal auditors and internal audit unit positions,etc.Through the study of ZTSLJ group internal control of monetary fund system,I hope to provide some references for other similar enterprises,so as to guard against fraud of monetary funds,and improve the utilization efficiency of enterprise currency fund.