PAGE\*MERGEFORMATIII货币资金内部控制研究摘要企业的目标是生存和盈利。与之前相比，现代企业的竞争更为加剧，社会整体发展更趋向于多元化。这要求企业不仅要有质量良好的产品，优质的售后服务，出色的营销手段，同时也要在企业内部的各种运营体系和管理制度上下功夫。而这些制度的核心就是内部控制，内部控制制度就是指管理层由于不同的分工而产生的相互制约和相互联系的关系，要求企业运用不同手段，在职责分工、产品监督、运营活动等各种对企业有直接或间接影响的方面上做出合理的手段。货币资金作为企业的血液，从各方面影响着企业的生存与发展，又由于它流通性强，安全性低等特点，对它的内部控制也显得尤为重要。本文通过大量阅读文献，分析了企业在货币资金方面容易出现的问题，总结出一些应对措施以供参考。关键词：货币资金;内部控制;公司治理StudyonInternalControlofMonetaryCapitalAbstractThegoalofabusinessistosurviveandmakeaprofit.Comparedwithbefore,thecompetitionofmodernenterprisesismoreintensified,andtheoveralldevelopmentofsocietytendstobemorediversified.Thisrequirestheenterprisenotonlytohavegoodqualityproducts,highqualityafter-salesservice,excellentmarketingsystemsmeans,butalsointheenterprise'sinternaloperatingsystemsandmanagementsystemswordhard.Andthesystemisthecoreofinternalcontrol,internalcontrolsystemisreferstothemanagementduetothedifferentdivisionoflaborrelationshipandthemutualrestrictionandmutualconnection,requirecompaniestousedifferentmeans,inthedivisionofduties,productssupervisionandoperatingactivitiesofenterprisehasadirectorindirectinfluenceontheaspectsofmakingrationalmeans.Asthebloodofanenterprise,monetarycapitalaffectsthesurvivalanddevelopmentofanenterprisefromvariousaspects.Moreover,duetoitscharacteristicsofstrongliquidityandlowsecurity,itsinternalcontrolisparticularlyimportant.Throughreadingalotofliterature,thispaperanalyzestheproblemsthatenterprisesarepronetoinmonetarycapital,andsummarizessomecountermeasuresforreference.Keywords:Monetarycapital;theInternalcontrol;Corporategovernance目录TOC\o"1-3"\h\z\uHYPERLINK\l"_Toc41927412"摘要PAGEREF_Toc41927412\hIHYPERLINK\l"_Toc41927413"AbstractPAGEREF_Toc41927413\hIIHYPERLINK\l"_Toc41927414"一、绪论PAGEREF_Toc41927414\h1HYPERLINK\l"_Toc41927415"（一）课题来源及研究意义PAGEREF_Toc41927415\h1HYPERLINK\l"_Toc41927416"（二）文献综述PAGEREF_Toc41927416\h1HYPERLINK\l"_Toc41927417"1.国外文献综述PAGEREF_Toc41927417\h2HYPERLIN