摘要:資金，是指企業所擁有或控制的現金、銀行存款和其他資金。資金是充當一般等價物的特殊商品，是貪污舞弊的主要對象；資金是一個單位進行經濟活動的血液，是企業管理的主要對象。資金是最重要的資產，是內部控制的主要對象。是企業為了保證資金的安全、完整，保證資金收、付業務的合理、合法和有效，保證資金收、付、存信息的真實可靠而建立的各種控制政策與程序的總稱。強化和防范資金活動內部控制風險，是企業生存和發展的重要條件，實現企業的長期可持續發展，有利于資金均衡的流動，獲得更好的經濟效益。本文從籌資活動、投資活動、營運活動三個方面的情況來討論資金內部控制的強化與風險防范，分析了如何強化的資金內部控制制度，防止風險，以更好地促進單位資金的管理和控制。 

關鍵詞：  資金 資金活動 內部控制 風險防范

ABSTRACT:Funds, is owned or controlled by an enterprise's cash, bank deposits and other funding. Capital is a special commodity as the universal equivalent, is the main object of corruption; fund is a unit of economic activity in the blood, is the main object of enterprise management. Money is the most important asset, is the main object of internal control. Is the enterprise in order to ensure the complete security, funds, guarantee funds, pay our reasonable, legitimate and effective, ensure all the control policies and procedures in general funds, pay, deposit information is reliable and the establishment of the. Strengthen the internal control and risk prevention of financial activities, is an important condition for the survival and development of enterprises, realize the enterprise's long-term sustainable development, conducive to the balanced funds flow, obtain better economic benefits. This paper from three aspects of fund-raising activities, investment activities, business activities to discuss funding to strengthen internal control and risk prevention, analysis of the system, how to strengthen the internal control to prevent financial risks, in order to promote the management and control of funds.

Keywords: funds;  financing activities;  internal control;  risk prevention