随着改革开放的深入进行,出版行业逐步由事业单位改制为国有控股企业,随着体制的改变,出版行业的管理制度和管理措施也要有新的手段和方法。从货币资金最容易被贪污和挪用的特点结合网络时代货币资金的支付手段来论述在新形式下企业货币资金的内部控制措施。 With the deepening of reform and opening up, the publishing industry is gradually being transformed from a public institution into a state-controlled enterprise. As the system changes, the management system and management measures of the publishing industry also need new means and methods. This paper discusses the internal control measures of corporate money and capital under the new form from the characteristics that monetary funds are most easily corrupted and misappropriated in combination with the payment methods of monetary funds in the Internet era.