Monetary fund budget is an extremely important financial management tool. It not only helps to strengthen the management of monetary funds, but also helps to effectively organize the whole financial activities. Monetary fund budget is an estimate of the income and expenditure of monetary funds in the whole budget period of an enterprise, and it is also an enterprise budget.

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Budget of monetary fund income and expenditure results. The implementation of monetary fund budget system plays an important role in improving the management level of monetary funds in enterprises. Monetary fund budget is the main basis for controlling the daily monetary fund flow of enterprises, and it is also an assessment standard and an important means to evaluate the performance of monetary fund management of enterprises. The monetary fund budget system has increased the transparency of fund operation and prevented the phenomenon of misappropriation and diversion from the system and management.

In the monetary fund budget, the whole budget period should be divided into several periods, and the monetary fund balance should be calculated separately. Although long-term monetary fund flow forecast is very important, the budget compiled in monetary fund management is mainly a short-term budget within one year. The length of the division period depends on the nature of the enterprise, but it is generally one month, that is, the monthly financial revenue and expenditure plan. For some enterprises with large changes in the inflow and outflow of monetary funds, they can also prepare budgets on a weekly or daily basis.

The main basis for the preparation of monetary fund budget is the comprehensive budget of enterprise production and operation, including: sales budget, production budget and cost.

Cost budget and so on. A complete monetary fund budget should include monetary fund income, monetary fund expenditure, monetary fund shortage and monetary fund raising.

The inflow of monetary funds comes from sales revenue and investment.

Income and other monetary income. Among them, sales revenue is the most important part, and its amount can be obtained directly from the sales budget; The monetary fund income time of investment income is relatively fixed, and the quantity is easy to determine; The income of other monetary funds can be determined according to the previous data of the enterprise and the analysis of the budget period. The inflow of monetary funds and the opening balance of monetary funds during the budget period constitute the amount of monetary funds available during the budget period.

The outflow of monetary funds mainly includes purchase expenses, operating expenses, interest expenses, income tax payment, profit distribution and other monetary funds. Among them, the purchase expenditure can come from materials.

Enter the budget; Operating expenses such as wages, manufacturing expenses, sales expenses and management expenses can be obtained from the expense budget; The funds needed for interest expenses can be obtained from the debt repayment plan; Income tax payment and profit distribution expenditure can be estimated in advance according to the profit plan of the enterprise, and the payment time is relatively fixed; The expenditure of other monetary funds can be determined according to the previous information of the enterprise and considering the situation in the budget period.

Second, improve the internal control system of monetary funds.

Perfecting the same control system of monetary funds and standardizing accounting behavior should be based on relevant national laws.

Regulations and requirements, improve the internal monetary fund control system, establish and improve the supervision and restriction mechanism. The main person in charge of the enterprise should take overall responsibility for the effective implementation of the internal accounting control of the unit, and make clear that all departments within the unit are responsible for budget arrangement, plan management, physical assets, foreign investment, project bidding, project procurement,

Management authority, methods, methods, procedures, responsibilities and related internal control systems in economic activities such as economic guarantee.

Three, the implementation of incompatible job separation system

Straighten out the financial management relationship, establish a post division control system, and ensure the safety of capital circulation from the organizational structure. To establish an internal supervision and restriction mechanism, fund managers should implement an incompatible job separation system, reasonably set up accounting, cashier and related posts, and have clear responsibilities and mutual constraints to ensure the safety of funds. Accountants and cashiers can't work part-time with each other, and one person can't handle the whole process of currency and capital circulation. One is

Accounting personnel are responsible for registering the general ledger, reviewing the original receipts and payments, and preparing receipts and payments accounting vouchers; Second, the cashier is responsible for the custody of cash receipts and payments, the custody of original receipts and payments vouchers, and the issuing bank.

Registration of bills and journals; Third, internal auditors should be responsible for regularly auditing receipts and accounts.

Make a surprise inventory of cash and check bank accounts regularly; Fourth, the accounting supervisor should be responsible for auditing the income and expenditure items, the custody unit and the seal of the person in charge of the unit; Fifth, the person in charge of the unit should be responsible for examining and approving the budget, final accounts and various expenditures.

Four, the establishment of internal control system of revenue and expenditure.

It is necessary to strengthen the management of the budget and implementation of monetary funds.

, standardize the management procedures of monetary funds, determine the approval authority and system for the execution of monetary funds, collectively approve the payment of funds exceeding the limit or major events, and strictly control the expenditure of funds without budget or exceeding the approval authority. Strict internal fund revenue and expenditure approval procedures.

1, income control of monetary funds

(1) every income and expenditure should be invoiced in time;

(2) try to use transfer settlement, cash settlement funds sent to the bank in time;

(3) As far as possible, the financial department shall adopt centralized collection, and decentralized collection shall be sent to the unit cashier in time;

(4) Don't sit on your back;

⑤ After receiving each payment, the cashier should affix the "Received" stamp on the receipt voucher.

2. Control the expenditure of monetary funds

(1) Each expenditure shall be approved by the person in charge of the unit, reviewed by the accounting supervisor and rechecked by the accounting personnel;

(2) The cashier shall base each payment on a sound accounting voucher and complete examination and approval procedures, and affix the word "paid" on the payment voucher after payment;

(3) All expenditures are controlled by budget and quota;

(4) Cash should be used according to the purposes stipulated by the state, and transfer payment should be used as much as possible;

⑤ The issuance and storage of bank documents should be divided into different responsibilities.

Verb (abbreviation of verb) strengthens the supervision of monetary funds

Strengthen the management of monetary funds, accounting vouchers and original vouchers, establish accounts according to law, check bank accounts in time, conscientiously implement the system of regular reconciliation and reimbursement, and establish a restriction mechanism for regular inspection. If you can't pay the funds if you don't meet the audit procedures, you should be realistic in accounting according to the regulations, and don't make false accounts.

First, the cashier can only be responsible for the receipt and payment of monetary funds, and other personnel (including the person in charge of the unit) are not allowed to contact monetary funds; Second, strictly implement the cash limit system; Third, the cashier should check the book balance of cash with the cash in custody every day, and often check the accounts with the accountant; Fourth, we must strictly implement the cash periodic surprise inventory system and the bank account checking system; Fifth, all the original receipts and payments that have been issued must be recorded in time; Sixth, all original revenues and expenditures must be numbered consecutively and used in sequence. Wrong.

The original documents of writing waste shall be properly kept after being stamped with the "invalid" seal.

Six, the implementation of unified financial management, to prevent financial risks.

It is necessary to strictly implement the management regulation that a unit can only set up one financial institution, manage all the account books of the unit in a unified way, and bring all the income and expenditure into the financial general ledger management of the unit. The bank account of the unit shall be opened in accordance with the prescribed examination and approval procedures, and off-balance-sheet accounts and "small treasuries" are strictly prohibited. It is of great significance to this unit.

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Activities should be reported in a timely manner, and the economic information of the unit should be accurately and comprehensively fed back. It is necessary to establish risk awareness and prevent the problem of monetary funds being squeezed, misappropriated and stolen from the source; Prevent and control possible financial risks and operational risks from the system.