摘 要在中小企业需要进行内部资产的经营管理时，货币资金的内部资产控制不仅是重要的一个环节，而且也是中小企业内部资产中可控制性最强和风险最高的部分。对企业货币资金风险进行有效控制后，能够有效保证中小企业货币资金的安全，避免出现财务风险，帮助企业更好地对内部系统进行管理。因此加强中小企业对货币资金的其内部管理与其控制,对于保证了企业内部资产的良好健康发展、安全完整,具有十分重大的影响和意义。但是我国中小企业在对货币资金的管理上仍然存在着诸多的问题,本文以东莞市科贝电子科技股份有限公司货币资金为代表的案例,通过介绍东莞市科贝电子科技股份有限公司中小企业货币资金内部管理的特点和现状,针对中小企业货币资金内部管理和其控制上的一些突出问题,和其脆弱性以及如何提高货币资金管理使用的效率,提出了切实可行的方案，并且建立了符合企业内部管理机制的控制系统，以便合理的利用货币资金,提高了企业的社会经济效益。关键词： 中小企业 货币资金管理 内部控制制度 对策AbstractThe internal control of monetary funds is an important part of the internal assets of small and medium-sized enterprises, and they have always been in the most liquid in the enterprise assets, the most important position to control the risk, is the most basic internal management conditions in the process of ensuring the safe production and normal operation of enterprises, and can also be said to be an important foundation to promote the growth and development of small and medium-sized enterprises. Therefore, strengthening the internal management and control of money funds by small and medium-sized enterprises has great influence and significance to ensure the good and healthy development and safety integrity of the internal assets of enterprises. However, there are still many problems in the management of money funds in China's small and medium-sized enterprises. This paper takes the case represented by the money funds of Dongguan Kobe Electronic Technology Co., Ltd., introduces th...
