摘要:资金，是指企业所拥有或控制的现金、银行存款和其他资金。资金是充当一般等价物的特殊商品，是贪污舞弊的主要对象；资金是一个单位进行经济活动的血液，是企业管理的主要对象。资金是最重要的资产，是内部控制的主要对象。是企业为了保证资金的安全、完整，保证资金收、付业务的合理、合法和有效，保证资金收、付、存信息的真实可靠而建立的各种控制政策与程序的总称。强化和防范资金活动内部控制风险，是企业生存和发展的重要条件，实现企业的长期可持续发展，有利于资金均衡的流动，获得更好的经济效益。本文从筹资活动、投资活动、营运活动三个方面的情况来讨论资金内部控制的强化与风险防范，分析了如何强化的资金内部控制制度，防止风险，以更好地促进单位资金的管理和控制。 

关键词：  资金 资金活动 内部控制 风险防范

ABSTRACT:Funds, is owned or controlled by an enterprise's cash, bank deposits and other funding. Capital is a special commodity as the universal equivalent, is the main object of corruption; fund is a unit of economic activity in the blood, is the main object of enterprise management. Money is the most important asset, is the main object of internal control. Is the enterprise in order to ensure the complete security, funds, guarantee funds, pay our reasonable, legitimate and effective, ensure all the control policies and procedures in general funds, pay, deposit information is reliable and the establishment of the. Strengthen the internal control and risk prevention of financial activities, is an important condition for the survival and development of enterprises, realize the enterprise's long-term sustainable development, conducive to the balanced funds flow, obtain better economic benefits. This paper from three aspects of fund-raising activities, investment activities, business activities to discuss funding to strengthen internal control and risk prevention, analysis of the system, how to strengthen the internal control to prevent financial risks, in order to promote the management and control of funds.

Keywords: funds;  financing activities;  internal control;  risk prevention