The control of monetary funds is directly related to the survival, development and profit of enterprises.

The main purpose of internal control is to realize the rationality and legality of enterprise's monetary expenditure and the safety and reliability of monetary recovery. The loss of effective control of monetary funds is a common problem in small and medium-sized enterprises. In practical work, due to the imperfect internal control system and inadequate implementation, monetary fund management often makes mistakes and even is embezzled and misappropriated. Therefore, it is necessary to establish and improve the internal control system of enterprise monetary funds and improve the accounting management level.