Research On Internal Control Of Capital Management Of H Company

In recent years,internal control is a hot topic of research in the field of management accounting theory and enterprise management.Currency funds play an important role in the operation and management of the company.There is no doubt that the internal control of funds has become the key to the internal control of the company.The daily business activities of the company include the collection,input,and operating turnover of monetary funds.The turnover of funds shows that it is strong.Liquidity,and the resulting high risk.Therefore,this requires companies to pay close attention to the operation of funds and use internal controls to reduce the risk of capital flows.Increasing the management of internal control of company funds can establish a rigorous sense of work for employees,reduce the probability of financial fraud,and give full play to the role of funds,so that companies can maximize the benefits of using funds.Therefore,perfecting the internal control of enterprise fund management and implementing strong enforcement can promote the long-term steady and healthy development of the enterprise.H company as the leader in the domestic sanitary industry,successfully listed this year,the company's annual business transaction volume is very impressive,the current H company's market share is relatively large,through the physical stores,experience stores,Internet marketing and other channels,diversified sales channels,daily currency The large amount of capital flows and the high frequency require that it has a sound and highly operational fund management internal control system and continuously improves it based on actual work conditions to ensure the company's daily fund operation safety.However,the actual situation is that there are many weak links in the internal control of H company's capital management: inseparable positions are not separated,the authorization and approval system is not perfect and it is not implemented effectively,there is no budget committee,the budget is not scientific enough,there is no professional flow chart,no As for risk management and control measures for risk points in business processes,it can be seen that H company's internal control of capital management still leaves many problems to be solved.This article reviews the domestic and foreign theoretical literature on some internal control of fund management,based on the existing internal control theory of fund management,selects H company that has practiced in itself as an example,and based on the understanding of the status quo of the financial department of H company in practice,first of all The current situation of the internal control of capital management of H company was described and analyzed.It was found that there existed problems such as inseparable positions,lack of business flow charts,capital budgets,investment and financing,etc.in the internal control of capital management.At the end of the article,the author pointed out the shortcomings of H company.Such as the establishment of job responsibilities,to ensure the separation of incompatible jobs,optimize the authorization approval process,the establishment of flow charts and key control documents,according to the existence of major risk points such as key control measures and other views.This paper studies the internal control of funds management and puts forward a feasible solution that can solve the problems of H company,so as to optimize the internal control of capital management of company H and improve the efficiency of its capital use.