Money funds are the most liquid assets with the highest control risk, and are the basis for the survival and development of enterprises. Most of the embezzlement, fraud, misappropriation of public funds and other acts of lawlessness are related to monetary funds, therefore, it is necessary to strengthen the management and control of the enterprise's monetary funds, establish and improve the internal control of monetary funds to ensure that the operation and management activities are legal and effective. First, the internal control objectives and environment of monetary funds 1. Internal control objectives are the fundamental starting point for enterprise management to establish sound internal control. Currency funds internal control objectives are four: ① security of currency funds. Through good internal control, to ensure the safety of cash on hand, to prevent theft, fraud and misappropriation; ② integrity of monetary funds. That is, to check whether the enterprise has received all the money account, to prevent the private "treasury" and other illegal activities such as misappropriation of corporate income; ③ the legitimacy of monetary funds. That is, to check whether the acquisition and use of monetary funds in accordance with national financial regulations, whether the procedures are complete; ④ the effectiveness of monetary funds. That is, the rational scheduling of currency funds, so that it plays the maximum benefit. 2. Internal control environment of monetary funds. The so-called internal control environment of monetary funds is a collective term for factors that have a significant impact on the establishment and implementation of the internal control of corporate monetary funds. The control environment directly determines whether the enterprise internal control can be implemented or the effect of implementation, affecting the effectiveness of a particular control. The internal control environment of monetary funds mainly includes the following factors. (1) Management decision-makers. Management decision-maker is the decisive factor in the internal control environment of monetary funds, especially in the implementation of the personal responsibility system of enterprise leaders, management decision-maker's leadership style, management style, knowledge level, legal awareness, moral concepts directly affect the implementation of the internal control of monetary funds. Therefore, the management decision-makers themselves should strengthen their own constraints, and at the same time, strengthen their supervision through the system of democratic centralization and joint meeting of party and government. (2) Employees' professional ethics and business quality. In each link of the internal control, the positions are in the mutual control and constraints, if any position of the work of negligence, can lead to a control failure, for example, blank checks, seals should be kept by different people, if the custody of the seal of the accountant is not vigilant, out of the door does not close the drawer, will make the custody of the blank checks of the cashier to take advantage of the opportunity to do so. As a result, cases of cashiers absconding with the money are common. (3) Internal audit. Internal audit is an activity of enterprise self-evaluation, internal audit can assist management to supervise the effectiveness of control measures and procedures, and timely detection of internal control loopholes and weaknesses. The strength of internal audit also affects the effectiveness of internal control of monetary funds. There are many other factors affecting the internal control environment of monetary funds, such as the organization's practice, management control, the method of assigning responsibility, and so on. To strengthen the internal control of the enterprise, it is necessary to improve its control environment. Second, the design of internal control of money funds 1, money funds integrity control. The scope of money fund integrity control includes all kinds of income and arrears recovery. Specifically, is the unit specific accounting period occurs in the money funds income and expenditure business have been in accordance with the provisions of the relevant accounts. The unaccounted money funds are found by checking the collection and return of sales, purchases or accounts receivable and accounts payable, or the income and expenditure accounted for after the balance cut-off date. Its control methods are generally the following: (1) invoices, receipts control. Invoices, receipts control is the use of invoices, receipts, number of continuity, check the amount of money received and invoices, receipts, whether the amount of money received to ensure that all received money accounted for a means of integrity control. There are many categories of invoices, such as value-added tax invoices and transportation invoices, because these two kinds of invoices involve national taxes and have national tax authorities responsible for supervising and checking, so the income of monetary funds involving these two kinds of invoices is generally more complete. However, at present, the management of invoices and receipts in the catering service industry is relatively chaotic, which makes it more difficult to control the design, such as enterprises illegally issuing "big head, small tail" and "small head, big tail" invoices, giving more and not giving customers catering invoices, blank receipts and invoices can be purchased everywhere, and homemade receipts are not consecutively numbered or five receipts, and receipts are not consecutively numbered or five receipts. The receipts are not consecutive or five, or to replace receipts with white slips and so on. Therefore, for invoices and receipts must be strengthened its printing, receiving, issuing and storage management, accounting for the establishment of accounts. On this basis, the use of such invoices of consecutive numbers, the design of a post, responsible for its stubs and the human accounts of the bookkeeping union regularly or irregularly spot-checking the work of reconciliation, and timely discovery of errors and malpractices therein. (2) Bank statement control. Bank statement control is the use of bank reconciliation list with the enterprise bank deposit journal for verification, to ensure the existence and integrity of bank deposits a control method. Through the preparation of the bank balance reconciliation statement, you can find the outstanding items, analyze their causes, and find out whether there is a mistake. (3) Material balance control. Material balance control is the use of the law of material indestructibility, review the main raw materials in the production and sales process, the amount of balance to ensure the integrity of the production funds a control method. This control method is mainly applicable to the production and processing industries. (4) Business volume control. Business volume control is based on the size of a business volume, to review the integrity of its monetary funds a control method. For example, the hotel can be recorded according to the business volume of guest rooms, automobile transportation can be recorded according to the business volume of the class, to review the income of its money funds. (5) Reconciliation control. Current account reconciliation control is through regular reconciliation of current account balances with each other, timely detection of misappropriation, embezzlement of corporate monetary funds and other illegal acts, in order to evaluate whether the money owed to the timely accounting of monetary funds or monetary funds owed to a control method is true. Particular attention should be paid to the accounts receivable that have been treated as bad debts to find out whether there is a situation that the recovered amount is not recorded in the accounts. The scope of the security control of monetary funds includes: cash, bank deposits, other monetary funds, due to receivables, notes payable, the liquidity of the stronger, so it will also be included in the scope of the control of monetary funds. Security control of monetary funds generally have the following methods: (1) accounting inventory control. Accounts inventory control is a common control method to ensure the safety of corporate assets through regular or irregular inventory of monetary funds, such as the preparation of bank balance reconciliation. According to the time of inventory is divided into regular inventory and irregular inventory, but irregular inventory control effect is usually better than regular inventory, irregular inventory is the main feature of surprise, will give the money funds related positions to produce an intangible, all the time, no non-existent pressure. (2) Inventory limit control. Inventory limit control is the use of approved enterprise daily balance of currency funds, more than the inventory limit of currency funds sent to the bank or remitted to a bank account, thus reducing the risk of security control of currency funds a method. The use of this method can also be highly centralized monetary funds, integrated use, especially for enterprises with shortages of monetary funds. (3) Physical segregation control. Physical segregation control is to take appropriate measures to ensure that in addition to the physical custody of the personnel shall not have access to the physical control methods. For example, cash can only be kept by the cashier, banker's acceptances can only be managed by one person, otherwise it will lead to unclear responsibilities, the lawless elements are likely to fish in troubled waters, misappropriation of monetary funds. At the same time should also be taken to select qualified safe deposit boxes, choose a safe place and other safeguards to ensure the physical security of monetary funds. (4) Job separation control. Job separation control is incompatible positions are responsible for by different people, in order to achieve the role of mutual checks and balances, mutual supervision of a control method. For example, monetary fund receipts and expenditures and bookkeeping separation (i.e., the cashier shall not be registered journal), monetary fund receipts and expenditures and the preparation of journal vouchers separation (i.e., the cashier shall not be prepared journal vouchers), the blank checks and seals custody separation, the bank statement to retrieve the balance of the statement of the preparation and review of the separation, and so on. In the specific application, should be combined with the actual situation of the unit, according to the principle of cost and benefit design of the control positions. 3. Legitimacy control of monetary funds. Legitimacy control of monetary funds is aimed at the income and payment of monetary funds. Legitimacy control is generally used to increase the supervision and inspection methods, such as for the business volume is small, single amount of small units, bookkeeping vouchers can be a person to review; for the business volume is large, single amount of units, bookkeeping vouchers should be reviewed by two people, that is, the addition of the review accountant, section chiefs and then review. Another example is that some illegal receipts and payments of monetary funds can be discovered by increasing internal audit supervision; clues of illegal receipts and payments can be obtained from the public by publicizing reporting telephone numbers and websites. In addition, a strict authorization and approval system can be implemented for the payment of monetary funds, focusing on controlling the payment of large amounts of monetary funds. The risk of legality control is generally higher and usually involves the decision-making managers of the enterprise themselves, therefore, the state will utilize government agencies and social forces to audit, supervise and inspect the enterprise. 4. Currency funds efficiency control. Currency fund efficiency control is to obey the financial management goal of maximizing the wealth of the enterprise, through the use of a variety of financing, investment means of reasonable and efficient holding and use of currency funds control method. Enterprises can formulate currency funds income and expenditure in the medium and long term plan, in a reasonable forecast of a certain period of currency funds stock, through the implementation of some delayed payment of currency funds purchasing policy and accelerate the return of currency sales policy, but also through the recovery of investment and other methods, to solve the shortfall of monetary expenditure, but at the same time should be weighed against the cost of the cost of taking the above measures, costs, or opportunity costs, select an optimal Solutions; Similarly, can accelerate the monetary funds to pay the procurement policy (can reduce the cost of procurement), a certain credit sales policy (can increase the selling price or expand sales), or participate in a variety of investment, in order to reduce the reserves of monetary funds, but at the same time should be weighed in the decision-making benefits of the above measures as well as to consider the future medium- and long-term monetary fund situation, to choose the optimal program, to maximize its economic benefits. To achieve the above purpose, enterprises are required to carry out financing, investment decision-making, a comprehensive analysis of the various programs, and require participation in the analysis, decision-making personnel shall not be less than three people.