摘要:貨幣資金是企業生存的血液，貫穿企業生產發展的全過程，但是大多數的貪污、詐騙、挪用公款等違法亂紀行為都與貨幣資金有關，因此，加強對企業貨幣資金的管理，建立健全貨幣資金內部控制制度，合理有效的使用貨幣資金尤為重要。

　　　本文以內部控制的基本理論作為依據，從貨幣資金制度入手，立足案例企業，針對企業貨幣資金內部控制存在的問題，研究和設計建立貨幣資金內部控制的有效方法和途徑。文章通過介紹了貨幣資金及內部控制的研究現狀，探討了貨幣資金及內部控制的理論基礎，然后對貨幣資金及內部控制的概念作出界定，指出貨幣資金的特性，強調貨幣資金內部控制制度的重要性。分析捷鋒帽業貨幣資金內部控制的背景、環境、體系，指出企業貨幣資金內部控制制度存在的問題，最終提出營造良好的貨幣資金內部控制環境、建立貨幣資金內部控制制度、建立嚴格的授權審批制度及支付控制、建立不相容崗位分離制度、加大監督的執行力度以及提高財務人員的專業素質等建議，使企業的貨幣資金內部控制制度更加系統化和應用化。

關鍵詞  貨幣資金；內部控制；制度設計

Abstract:Monetary fund is the blood of enterprise to its survival and development,which runs through the whole process of enterprise’s economic activity,and it is realized its value and benefits in its flow and turnover,most cases of embezzlement, fraud and other misconduct are related to monetary fund.Therefore,strengthen the management of enterprise monetary fund,establish and perfect the internal control of monetary fund system, make full use of monetary funds ,all of those are particularly important.

　　　The article based on the basic principle of internal control, start from internal control of monetary fund, based on the case enterprise ,JieFeng Hat industry, aiming at the existing problem , research and design the efficient ways to establish the system of monetary funds internal control.This paper introduces the research status of internal control and monetary fund ,discusses the basic theoretical of monetary funds and internal control ,then define the concept of them,points out that the characteristics of the monetary fund, emphasis on the importance of buliding the system of monetary funds internal control.what’s more,the article expounded the basic information of JieFeng Hat Industry,such as the background, environment, and system ,put forward the problems which exists in monetary funds internal control system.And finally give some suggestions to consummate monetary funds internal control system ,such as creat a good environment for monetary funds internal control,establish monetary funds internal control system,creat strict monetary funds authorized examining and approving system,and build system of separation of incompatible position,strengthen supervision of enforcement,and improve the professional quality of financial personnel,make the enterprise monetary funds internal control system is more systematic and application.

Keywords   Monetary funds   The internal control   System design