1. We are all familiar with money. As a special commodity, it has played a very important role in the development history of human society. Currency includes cash on hand, various bank deposits and other monetary funds, such as currency in transit, promissory notes, drafts, etc. It is also the part of the funds that the enterprise temporarily stays in the form of money in the process of production and operation. Understand the concept of enterprise monetary funds, so how to strengthen the management of enterprise monetary funds? I think the key to strengthen the management of monetary funds in enterprises lies in determining the budget of monetary funds and controlling the income and expenditure of monetary funds. Let's be specific. We all know that in the production and operation of enterprises, a large number of businesses need to be realized and completed through the income and expenditure of monetary funds. Such as selling products, providing services, purchasing materials, paying wages, expenses, paying taxes, distributing profits and so on. Therefore, monetary funds are very important for an enterprise. Monetary funds play a very important role in all kinds of funds of enterprises. It is precisely because of the importance of monetary funds. Enterprises should strengthen the management of monetary funds. Second, determine the monetary fund budget. Determining the budget of monetary funds is to budget monetary funds objectively and reasonably according to the plans and forecasts of related activities such as product production and commodity sales of enterprises. When determining the budget of monetary funds, on the one hand, we should predict the flow of monetary funds as accurately as possible and arrange the stock reasonably, on the other hand, we should manage the flow of monetary funds scientifically. (1) Predict the flow of monetary funds, and reasonably arrange the flow of existing monetary funds, including the inflow and outflow of monetary funds. In a certain period of time, the inflow and outflow of enterprise monetary funds can not happen at the same time. If the outflow of monetary funds is greater than the inflow, the payment ability of enterprises will be weak, and it is difficult to ensure the needs of daily operations. If the inflow of monetary funds is greater than the outflow, when the monetary funds are surplus, the payment ability of enterprises will be enhanced, but some opportunity profits will be lost, leading to an increase in opportunity costs. Therefore, enterprises should predict the inflow and outflow of monetary funds as accurately as possible, prepare the budget of monetary funds, so as to determine a more reasonable balance of monetary funds, and take measures as soon as possible to rationally arrange the use of excess monetary funds or make up for the shortage of monetary funds. Generally speaking, the strategy of securities investment is adopted when money and funds are balanced, and the strategy of short-term financing is adopted when funds are short, so as to give full play to the efficiency of the use of money and funds. Under normal circumstances, it is almost impossible for enterprises to keep the actual monetary capital stock at the set ideal level. Then to arrange the inventory reasonably, we can adopt the method of regional control. In fact, the regional control method divides the differences that deviate from the set standards into normal differences and abnormal differences. Normal differences cannot be adjusted, while abnormal differences need to be adjusted through certain measures. (2) Scientific management of the flow of monetary funds Although enterprises can predict the net flow through the preparation of monetary budget, it is still difficult to determine the difference between the planned flow and the actual flow of monetary funds. Therefore, it is necessary to improve the efficiency of monetary fund management, which is achieved by correctly controlling the inflow and outflow of monetary funds. In particular, it needs to be emphasized that enterprise managers should eliminate an old concept about monetary funds, that is, the more sufficient monetary funds an enterprise has. The more secure the funds needed for the production and operation activities of enterprises, the stronger the financial resources of enterprises. According to this concept, it guides the production and business activities of enterprises. Although the required funds can be guaranteed, the economic benefits of production have not reached the best level. Therefore, when managing income, enterprises should try their best to speed up the return of money without affecting future sales, so as to speed up the turnover of monetary funds. Three. Controlling the revenue and expenditure of monetary funds is to control the revenue and expenditure of monetary funds when implementing various plans and budgets in the production and operation activities of enterprises. To do a good job in this area, it is very important to first do a good job in the daily control of monetary funds, and then strengthen the internal control of monetary funds. (1) Strengthen the daily control of monetary assets 1, do a good job in the daily management of cash, and strictly abide by the scope of cash use, cash limit on hand and cash receipt and payment regulations (1). According to the relevant regulations of the state, the scope of cash that enterprises can use is: wages and allowances for employees; Personal labor remuneration, including manuscript fees, teaching fees and other special work remuneration; All kinds of bonuses paid to individuals, including all kinds of science and technology, culture and art, sports and other bonuses granted to individuals according to state regulations; Various personal labor insurance welfare expenses and other expenses stipulated by the state: the price paid by the purchasing unit to individuals for purchasing agricultural and sideline products and other materials; Travel expenses that business travelers must carry with them; Settlement of sporadic expenses below the starting point: determine other expenses that need to be paid in cash. Enterprises must use cash in strict accordance with the prescribed scope, and all economic business revenues and expenditures that do not meet the scope of cash use must be settled by bank transfer, and cash cannot be obtained by means of false use. (2) Abide by the provisions of the cash limit on hand. In principle, the bank that opens an account shall check the cash limit on hand in three to five days according to the daily sporadic expenditure of the account opening unit and the actual needs. The subordinate units of enterprises that have not opened separate accounts in banks must also implement cash management, and if cash must be kept, a limit should also be set. Its limit is included in the inventory limit of the account opening unit. Idle money in business and service industries must also be approved by daily turnover. But it is not included in the cash limit of the account opening unit. Where the cash exceeds the inventory limit, it should be sent to the bank in time. Generally speaking, it is not allowed to pay related expenses directly from the income of the enterprise, nor can it be deposited in the bank in the name of an individual and keep off-balance-sheet public funds. The write-off of cash on hand not only ensures the daily sporadic cash payment needs of enterprises, but also reduces the amount of cash on hand. This regulation plays a certain role in controlling the amount of social money and accelerating the capital turnover of enterprises. It should be strictly observed and the management of monetary funds should be strengthened. (3) Observe the cash receipt and payment regulations. The cash earned by an enterprise should be deposited in its bank before the end of the day. If it is really difficult to deposit on the same day, the deposit time will be determined by the bank. The cash that needs to be paid for daily sporadic use by the unit can be paid from the cash on hand or directly from the bank where the account is opened, and it is not allowed to be paid directly from the cash income of the unit, which is also called zuozhi. The reason why the company is not allowed to withdraw cash is that taking cash without authorization will disturb the normal channels of cash receipt and payment, making it impossible for banks to know the source and purpose of cash receipt and payment, and to effectively manage and supervise the company's cash receipt and payment. When an enterprise withdraws cash from the bank, it shall specify the purpose, which shall be signed and sealed by the person in charge of the accounting department of the unit, and paid in cash after being audited by the bank. 2. Do a good job in the daily management of bank deposits. The management of bank deposits is related to the smooth progress of daily economic activities of enterprises. We must correctly and timely reflect the turnover of monetary funds, determine the capital demand to ensure the operation of enterprises, and adopt appropriate and convenient settlement methods according to different trading methods and business characteristics. Formulating appropriate procedures and regulations is an important work of bank deposit management. Handle bank deposit payment and settlement business. We must strictly abide by the settlement discipline, implement the settlement regulations, and ensure that the settlement business is carried out according to normal procedures. The management of bank deposits is mainly to predict the daily capital demand of enterprises and use funds reasonably, which not only ensures the capital demand of business, but also greatly improves the capital turnover rate. Secondly, strengthen the daily management of bank deposit receipt and payment business, review the rationality and legality of receipt and payment, grasp the balance of bank deposits, and put an end to writing empty checks. In the systematic management of bank deposit settlement business, the internal control system of financial personnel should be implemented from the organizational system. In daily work, we should implement the state regulations on cash management, bank credit and settlement system. (II) Strengthening the Internal Control of Monetary Funds Enterprises should strengthen the internal control of monetary funds to effectively prevent misappropriation, corruption and theft of monetary funds, so strengthening the internal control of monetary funds is more important than other property and materials. 1. Strengthening the internal control of cash generally starts with the internal control of cash income and cash expenditure. (I) Internal control of cash income The cash income of an enterprise mainly comes from its business activities, such as product sales or service provision. Therefore, a perfect internal control system of sales revenue and accounts receivable should be the basis of internal control of cash revenue. The key of cash payee's internal control lies in cash settlement and cash on hand. The key points should be controlled as follows: ① The issuance of payment vouchers should be separated from the payment responsibility and handled by two managers. ② Control the quantity and number of receipts and invoices; Check unused blank receipts and invoices regularly to prevent shortages. (3) Establish a sales number system for receipt invoices, link the issued receipt invoice stubs with the recorded receipt invoices according to the number and amount, and check and write them off one by one to ensure that the income is recorded. (4) All cash receipts should be issued to the payer to distinguish the responsibilities of the handling personnel and the payee. (5) there should be a special register to register the source, amount, transfer and distribution of remittances. ⑥ All cash receipts should be recorded on the same day ⑥ Cash on hand should be controlled within the approved cash on hand limit, and the part exceeding the limit should be deposited in the bank at the latest the next morning. Today, the cashier should settle the bill on a daily basis, and can't go to the warehouse with a blank note to ensure that the actual cash on hand is consistent with the book balance in cash book. Pet-name ruby enterprise internal auditors should regularly check cash on hand and conduct temporary spot checks as needed. (2) Internal control of cash expenditure The key to internal control of cash expenditure of enterprises is to establish certain approval procedures. Only approved funds can be used. Therefore, we should pay attention to the following control points: ① Cash should be used in accordance with relevant state regulations. (2) Any payment business must have the original voucher signed by the person in charge, which proves that the person in charge has audited it, and the cashier can pay accordingly only after it has been audited by the relevant accounting personnel. (3) After the relevant documents are paid, the payment stamp shall be affixed to prevent repeated payment. (4) Cashier, bookkeeping and purchasing should be handled by different managers, and one person cannot hold several positions at the same time. ⑤ There must be two people to stamp and pay the check, and supervise each other. ⑥ Regularly clean up and check deposits, deposits and reserve funds, and write them off in time. 2. Strengthening the internal control of bank deposits The key to the internal control of bank deposits is to control the settlement vouchers and transfer procedures of bank deposits, so the following control points should be paid attention to: (1) The relevant national bank settlement measures should be strictly implemented. (2) Prepare bank deposit receipts and payment vouchers in time. (3) Establish relevant procedures for transfer procedures and settlement vouchers. (4) Blank settlement vouchers cannot be handed over to business personnel for settlement business, and various columns can be filled in by themselves. (5) Establish a settlement voucher issuing system. (6) A person cannot hold two or three positions at the same time. (7) The settlement voucher shall be kept by special personnel. (8) Establish a sales numbering system for settlement vouchers. (9) Relevant seals and blank settlement vouchers shall be kept by different personnel. (10) After payment, relevant vouchers shall be stamped with payment stamp to prevent repeated payment. (1 1) deposit journal should register accurately in time and check the accounts with the bank regularly. (12) Check the bank deposit account regularly to prevent the funds from being misappropriated and occupied. Four. By strengthening the management of enterprise monetary funds, we can ensure the smooth progress of various production and business activities of enterprises. So that enterprises can maintain a good financial situation and have flexible adaptability, and at the same time enterprises can seize the opportunity to obtain higher returns. Therefore, I believe that in order to realize the management of enterprise monetary funds, it is necessary to determine the budget of monetary funds and control the income and expenditure of monetary funds. Please do me a favor.