This paper analyzes on the problems existing in the current account management of enterprise,and probes into how to strengthen the current account management of enterprise from the angle of constructing and perfecting the internal control system.

This paper lists up and analyzes the main problems in current account,and in the light of that the hidden funds can t be found out easily and other problems in audit,introduces some audit methods and techniques,and advances some concrete measures and suggestions.

In the medical activities of the hospital,it is inevitable to produce the current account,and the management of the current account is an important task of hospital s management.

Through the practical working experience of many years,the author analyses the reasons why the business group current account is not checked clearly,and puts forward the thought of business accounting management and checking skills of business group current account.