摘 要货币资金主要包括库存现金、银行存款和其他货币资金，其特点为流动性强且风险高，并且贯穿于企业经济活动的全过程。由于货币资金是企业现金流的重要构成部分，所以其对企业的发展至关重要。以纯集团要规范货币资金的使用具有十分重要的现实价值和意义，完善的货币资金管理制度能提升财务管理的效应，促进企业资金的合理分配与经营活动的可持续发展。只有建立完善的内部控制措施，加强会计监督，提升货币资金管理水平，这样才能为企业的健康发展提供有力的资金保障。关键词：货币资金 内部控制 会计监督AbstractMonetary funds mainly include cash on hand, bank deposits and other monetary funds, which are characterized by strong liquidity and high risk, and run through the whole process of enterprise economic activities. Because monetary capital is an important part of cash flow, it is very important for the development of enterprises. It is of great practical value and significance for pure group to regulate the use of monetary funds, A perfect monetary fund management system can enhance the effect of financial management, promote the rational distribution of enterprise funds and the sustainable development of business activities.Only by establishing perfect internal control measures, strengthening accounting supervision and improving the management level of monetary funds, can we provide strong financial guarantee for the healthy development of enterprises.Keywords: Monetary fund Internal controls Accounting supervision目 录一、引言........................................................1二、货币资金基本理论..........................................1三、以纯集团的现状分析........................................2（一）以纯集团概况...............................................3（二）货币资金管理现状...........................................3四、以纯集团货币资金存在的问题..............................4（一）货币资金内控制度不完善.....................................4（...
