Currently,SMEs are playing an increasingly important role in our national economy.In practice,many SME's internal control system is not perfect,the problems are very prominent.This paper focuses on the SME monetary funds in cash and bank deposits of internal control aspects of a common problem,made relatively effective countermeasures. Currently,SMEs are playing an increasingly important role in our national economy.In practice,many SME's internal control system is not perfect,the problems are very prominent.This paper focuses on the SME monetary funds in cash and bank deposits of internal control aspects of a common problem,made relatively effective countermeasures.