The important cause of the backward development of the economy in the northwest is the unbalance of the regional currency which is made by the financial policy especially, by the credit policy with the undistinguishable use.

Discussion on internal control of monetary fund in drainage and irrigation enterprise;

Study on internal control and management of monetary fund of institutions of higher learning;

This paper introduces the targets of the internal control of the monetary fund, and probes into how to strengthen the internal control of institution’s monetary fund in university.

This paper probes into the some related measures for the internal control of enterprise including the control of monetary capital,the control of procurement and payment,and the control of sale and collection,etc.

Through analyzing the sampled cases,the paper expatiates the main monetary capital loose control factors,advances the designing essentials about internal control program,that of transaction,recognition,measure,safeguarding,report and control environment,etc.

In the society of nowadays, the phenomena of conversation, mis- appropriation and embezzlement of currency capital occur occasionally.

Currency capital includes cash, bank deposit and other forms of currency capital.

In line with the requirements of Specification of Internal Accounti ng Control on Monetary Funds (Trial) promulgated by the Ministry of Finance of P RC and enforced as of June 22, 2001, the paper proposes the audit content and me thods for the internal control over monetary funds based on the problems existed in the internal control over monetary fund in an unit.

Through introducing the enterprises\' internal control and analyzing the key points on internal control of monetary funds,some suggestions about control management have been brought forward so as to give some inspiration to enterprises\' managers and accountants.