货币资金是典型的流动性资产,并且具有较大的风险。在落实事业单位的货币资金核算工作时,我们应该利用内部控制制度提升事业单位的货币资金安全。本文主要论述了事业单位的货币资金内部控制现状,并提出了完善路径,希望能够有效提升事业单位的货币资金内部控制工作质量。 Monetary funds are typical liquid assets, and have a greater risk. In the implementation of monetary and monetary accounting institutions, we should use the internal control system to improve the monetary and financial institutions. This paper mainly discusses the status quo of internal control of monetary funds of institutions and puts forward a perfect path in the hope of effectively improving the quality of the internal control work of monetary institutions.