In the aspect of enterprise monetary fund management, this paper mainly discusses how to establish a comprehensive management of enterprise monetary fund from two aspects: institutional management and financial management, and puts forward countermeasures for the problems existing in the current monetary fund model of power industry. Keywords enterprise monetary fund management How to manage monetary funds? The author believes that the management of monetary funds can be divided into two parts: "management" and "management". Specifically, "management" is the institutional management of monetary funds, which is to establish an internal control system suitable for the characteristics of enterprises. Monetary funds are particularly important to enterprises, which are prone to fraud, misappropriation and other illegal acts. Therefore, it is necessary to formulate specific rules and regulations and control measures for the receipt and payment of monetary funds according to laws and regulations to ensure the safety and integrity of monetary funds and the legality of receipt and payment, which is the basic work of enterprise monetary fund management; And "profit", that is, the financial management of monetary funds, from the perspective of financial management, monetary funds belong to the most liquid assets, but their profitability is also the lowest. How to keep the best cash holdings and make full use of monetary funds without affecting the normal operation of enterprises is the main problem to be considered in the financial management of monetary funds. 1 cash managed by monetary fund institutions is the most liquid item among all assets of an enterprise, which is generally acceptable and has the risk of theft and misappropriation. In order to prevent financial personnel and reimbursement personnel from embezzling or misappropriating cash by taking advantage of their positions or fraudulent means, enterprises need to establish and improve internal accounting control systems to control before, during and after the event. The main process is as follows: 1. 1 Establish a system suitable for enterprise characteristics. The distribution of power and responsibility should involve all employees of the enterprise and must be completed by establishing specific standards and working procedures related to control. The system of power and responsibility distribution must separate incompatible duties: ① separation of authorization and approval duties from execution duties; (2) Separation of business handling duties from auditing and supervision duties; (3) separation of business handling post and accounting record post; (4) Separation of the responsibility of keeping property from the responsibility of accounting records; (5) separation of business handling responsibilities and property custody responsibilities. Post responsibility system for monetary fund business, clarify the responsibilities and authorities of relevant departments and posts, and ensure that incompatible posts in monetary fund business are separated, restricted and supervised. 1.2 Establish a strict authorization and examination system for monetary fund business, with the main purpose of ensuring the authorization and examination quality of each economic business through necessary inspection procedures. Enterprises should make collective decisions and examine and approve important monetary fund payment business, establish a responsibility consciousness system, and prevent the embezzlement and misappropriation of monetary funds. 1.3 When going through the formalities of monetary fund business to pay the relevant departments or individuals of the applicant, an application for monetary fund payment shall be submitted to the approver in advance, indicating the purpose, amount, budget and payment method of the money, and attached with a valid economic contract or relevant certificates. The payment approver shall examine and approve the payment application according to his responsibilities, authority and corresponding procedures. The approver shall reject the application for payment of monetary funds that do not meet the requirements. The payment auditor examines the approved application for payment of monetary funds, and checks whether the scope, authority and procedures of the application for payment of monetary funds are correct, whether the procedures and related documents are complete, whether the amount calculation is correct, and whether the payment method and payment unit are appropriate. After verification, it will be paid by cashier. The cashier who handles the payment shall, according to the verified payment application, go through the formalities for payment of monetary funds according to the regulations, and register the monetary funds and deposit journals in time. 1.4 Document record control of monetary funds is an important way for internal control to play a role, and it is also an effective guarantee for authorization control and post separation control. 1.5 monetary funds and records protection control refers to a control method to ensure the safety and integrity of related assets and records by implementing specific protection measures. 1.6 Internal audit related to monetary funds Internal audit refers to the control activities or ways in which independent personnel of relevant departments verify and recheck the correctness of the work done by another person or department. Through internal audit, mistakes or frauds that have occurred but have not caused influence or loss can be found in time, and the early warning function of internal control can be brought into play.