Research on the Problems and Countermeasures of Monetary Capital Internal Control in Small and Medium-Sized Enterprises
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Monetary funds
Internal control
Optimization scheme



Submitted : 2024-01-31
Accepted : 2024-02-15
Published : 2024-03-01


Small and medium-sized enterprises (SMEs) constitute the primary drivers of production within the nation’s existing enterprise landscape. They represent the most dynamic segment of the national economy and play a pivotal role in supporting economic growth, fostering employment, and enhancing people’s livelihoods. However, despite their significant and extensive organizational structures, only a fraction of these companies have established internal control systems, and even fewer possess robust ones. Building upon this premise and considering the prevailing circumstances of SMEs, this paper undertakes an empirical analysis of monetary fund management within this sector. It delves into the operational intricacies, exploring how monetary funds should be effectively implemented to ensure their safety and integrity. Furthermore, it proposes viable strategies to enhance the circulation efficiency of monetary funds, thereby maximizing benefits for enterprises. Addressing these challenges is crucial for SME managers striving to achieve sustainable profit growth and navigate the complexities of financial management.


Pan M, 2017, Research on Internal Control of Monetary Funds of Small and Medium-Sized Private companies, thesis, Southwest Jiaotong University.

Di Y, 2021, KY Company Internal Control of Monetary Fund Case Study, thesis, Chinese Finance Research Institute.

Li S, 2021, Z Publishing Group Company Internal Control of Monetary Fund Research, thesis, Guangxi University.