货币资金是流动性最强的资产,也是最易被犯罪分子侵占的对象。加强货币资金内控体系的建立,对于保障交通运输行业单位资产的安全完整,提高资金使用效益和预防舞弊犯罪活动,具有重要的意义。本文从内部控制基本知识入手,从货币资金筹集、使用、会计控制三个方面阐述了交通运输行业货币资金内控体系的构建。 Monetary funds are the most liquid assets and the most vulnerable to criminals. Strengthening the establishment of an internal control system for monetary funds is of great significance to ensuring the safety and integrity of the assets of the transport sector, improving the efficiency of capital utilization and preventing fraud and criminal activities. This article starts with the basic knowledge of internal control, and elaborates the construction of the internal control system of monetary funds in the transportation industry from three aspects: the collection and use of monetary funds and the accounting control.