摘要:货币资金是企业生存的血液，贯穿企业生产发展的全过程，但是大多数的贪污、诈骗、挪用公款等违法乱纪行为都与货币资金有关，因此，加强对企业货币资金的管理，建立健全货币资金内部控制制度，合理有效的使用货币资金尤为重要。

　　　本文以内部控制的基本理论作为依据，从货币资金制度入手，立足案例企业，针对企业货币资金内部控制存在的问题，研究和设计建立货币资金内部控制的有效方法和途径。文章通过介绍了货币资金及内部控制的研究现状，探讨了货币资金及内部控制的理论基础，然后对货币资金及内部控制的概念作出界定，指出货币资金的特性，强调货币资金内部控制制度的重要性。分析捷锋帽业货币资金内部控制的背景、环境、体系，指出企业货币资金内部控制制度存在的问题，最终提出营造良好的货币资金内部控制环境、建立货币资金内部控制制度、建立严格的授权审批制度及支付控制、建立不相容岗位分离制度、加大监督的执行力度以及提高财务人员的专业素质等建议，使企业的货币资金内部控制制度更加系统化和应用化。

关键词  货币资金；内部控制；制度设计

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