决战棋牌

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                          2. 企业资金管理问题、成因及解决策略

                            摘 要: 随着经济的高速发展,企业也在不断适应新形势的改革创新,努力促进企业效益最大化,追求资金有效增值,提高资金使用效率,实现企业整体战略目标。因此加强和改善企业财务资金管理是实现管理创新、推动企业管理工作的重要内容,只有真正建立和完善财务资金管理的运行
                            阅读技巧Ctrl+D 收藏本篇文章

                              摘 要: 决战棋牌随着经济的高速发展,企业也在不断适应新形势的改革创新,努力促进企业效益最大化,追求资金有效增值,提高资金使用效率,实现企业整体战略目标。因此加强和改善企业财务资金管理是实现管理创新、推动企业管理工作的重要内容,只有真正建立和完善财务资金管理的运行机制和信息网络集中管理,加大资金监督管理力度,才能促使企业资金的良性循环,最大限度地提高资金运营效能。本文通过对企业资金管理的重要性及存在的问题进行分析,并针对性地提出对策建议,以期帮助企业能够在市场经济中稳步发展。

                              关键词: 企业; 资金管理; 问题; 对策研究;

                              资金是企业生存和发展基础,企业的资金活动贯穿于企业经营活动的每一个环节。对资金予以科学、合理的规范管理,有利于对资金流向的全程控制,进而能够有效防范资金使用中被人为违规支配,有效降低企业内部单位或个人舞弊行为的发生,从而保证了资金的安全性,避免企业因资金管理不善造成的一系列财务风险,因此资金管理一直是财务管理核心,企业管理中的重中之重。

                              1、 企业加强资金管理的重要性

                              ZIJINSHIQIYECHUANGLIZHIBEN,TONGGUOZIJINZAIQIYEJINGYINGGUOCHENGZHONGLIUDONG,WANCHENGQIYECHENGLIZHICHUDEZHANLVEMUBIAOJIRUHESHIXIANZIJINDEKUAISUZENGZHI,CONGERDADAOQIYEJIAZHIZUIDAHUA。

                              1.1、 资金管理概述

                            决战棋牌   QIYEZIJINJIUSHISHEHUICHANPINZAISHENGCHANGUOCHENGZHONGSHENGCHAN、FENPEI、LIUTONGHEXIAOFEIDENGHUANJIEZHONGSHEHUICHANPINDEHUOBIBIAOXIAN。TAZAIQIYEJINGYINGGUOCHENGZHONGYIGEZHONGXINGSHICUNZAI,DUIQIYEZIJINYOUXIAOGUANLISHIQIYECAIWUGUANLIDEJIZHONGTIXIAN,ZHIYOUZHUAZHUZIJINGUANLIZHEIGEZHONGXINCAINENGBIMIANQIYEZAIJINGYINGGUOCHENGZHONG,YINZIJINKUNNANDAOZHIJINGYINGFENGXIAN。

                              1.2、 促进资金快速有效增值

                              ZIJINSHIQIYEJINGYINGZHONGDEXUEYE,CONG“CHOUJI→TOUFANG→HUISHOU→FENPEI”ZHOUERFUSHIDIBUDUANZAIQIYEJINGYINGGUOCHENGZHONGXUNHUANYUNDONG,ZAIZIJINYUNDONGGUOCHENGZHONGZHIYOUFAHUIGUANLIZHEDEZHIHUI,DUIZIJINJINXINGYOUXIAOGUANLICAINENGSHIDEZIJINKUAISUZENGZHI,FOUZEQIYEJIUJIANGMIANLINCAIWUFENGXIAN。

                              1.3、 防止贪污腐败

                            决战棋牌   YOUYUZIJINBENSHENDETIANRANSHUXING:YOUZAISHEHUISHENGHUOZHONGBUKETIDAIXINGHEWANMEIXING,SHIXUDUORENMENGMEIYIQIU,ZHUIQIURENSHENGJIAZHITIXIANDEMUBIAO。YINCIQIYESUOYOUGUANLIHUANJIEZHONG,ZIJINSHIZUIRONGYICHUWENTIDESHIJINSHI,ZIJINDUIGUANLIRENYUANDEGERENPINDEKAOYANZUIWEIYANJUN,HENDUORENZAIMIANDUIDALIANGXIANJINDESHIHOUHUIJINGBUZHUYOUHUODEKAOYAN,YIZHIYUFASHENGTANWUFANZUIXINGWEI。WEILEJIANSHAOZIJINSUNSHI,YOUXIAOGUANKONGZIJIN,FANGZHITANWUFUBAIFASHENG,ZHEIJIUYAOQIUQIYEYIDINGYAOJIAQIANGZIJINGUANLI。

                              2、 企业资金管理的现状和存在的问题

                              资金管理是通过企业经营活动、投资活动、融资活动表现出来,是内部管理和外部协调的共同使用工具,在企业的日常经营管理过程中占有举足轻重的地位。因为牵涉企业内部和外部的各个方面,管理起来就特别得困难,企业在资金管理中普遍存在的问题主要如下:

                            企业资金管理问题、成因及解决策略

                              2.1、 货币资金管理不规范

                              (1) “白条”等抵库存现金。

                              SHICHANGJINGJIFAZHANGUOCHENGZHONG,YOUYUCUNZAIDALIANGZHONGXIAOQIYE、XIAOWEIQIYEHEGETIHU,YOUYUGEZHONGYUANYIN,QIYEZAIJINGYINGGUOCHENGZHONG,YOUSHIHOUZONGHUISHOUDAOMEIYOUZHENGSHIFAPIAODANYISHIJIFASHENGERBUNENGRUZHANGDE“BAITIAO”。LINGYIZHONGXINGSHI“KUCUNXIANJIN”SHIYIBANLILEBAOXIAOQINGKUANSHOUXU,CAIWURENYUANMEIYOUJISHIRUZHANGDEFAPIAOHEQINGKUANDAN。

                              (2)在许多银行开列账户。

                              WEILEZHAOGURENQINGMIANZIERSUIYIKAILIHUTOUSHIZUIZHUYAODEYUANYIN,MEIYOUZONGHEKAOLVDAOQIYESHIJIQINGKUANG,YOUDEHUTOUBUSHIKAIHUYINXINGYEWU,QIEJULIDANWEILUTUJIAOYUANBUFANGBIANHUIJIBANLIYEWU,YOUXIEYINXINGKAIHUYIWANCHENGLEKAIHURENWUERMEIYOUZHUXIAOHUTOU。QIYEYOUXIANDEZIJINBEIRENWEIFENSANZAIDUOGEHUTOUSHANG,YINCIZAOCHENGLEQIYEZHANGMIANSHANGKAITONGLEXUDUOYINXINGZHANGHU。

                              2.2、 应收账款占用资金时间过长

                              (1)QIYEYINGSHOUZHANGKUANSHOUHUISHIXIAOSHOULIRUNZUIHOUSHIXIANDEZUIZHONGTIXIAN,DANHUOKUANHUILONGKUNNANSHIQIYEPUBIANMIANLINDELAOWENTI。YINGSHOUZHANGKUANZHANYONGSHIJIANZHANGHEJINEDAYIJINGYANZHONGYINGXIANGQIYEDEZHENGCHANGSHENGCHANHEJINGYING,DADUOSHUQIYEYINGSHOUZHANGKUANZHANLIUDONGZICHAN、YINGFUZHANGKUANZHANLIUDONGFUZHAIBIZHONGDOUJIAOGAO,SANJIAOZHAINANYIJIEKAI,XINYONGWENTIYIYANZHONGSHIZHENBUNENGYONGYUPINGPANQIYEXINYUBIAOZHUN。

                            决战棋牌   (2)CHUCHAHEBANSHIRENYUANDEJIEKUANSHIJIANKUADUZHANG。QIYESHENGCHANJINGYINGGUOCHENGZHONGDEBEIYONGJINYISHIQUYUANLAIDEYONGTU,YOUXIEYUANGONGJIEKUANHUOCHUCHAMEIYOUJIEQINGSHIHAIYAOJIXUJIEKUAN,JIEZHEGEZHONGLIYOUTUOYANBUBAOXIAO,DAOZHIQIYEZIJINBEIYUANGONGGERENWUCHANGZHANYONGHESHIYONG。

                              2.3 、存量资金闲置浪费

                              (1)QIYECUNHUOBAOKUOYUANCAILIAO、DIZHIYIHAOPINHEKUCUNSHANGPINDENG,YOUYUGEZHONGGEYANGDEYUANYIN,SUIZHEJINGYINGZHOUQIDEBUDUANXUNHUANZENGJIA,XIANZHILEDALIANGZHANGSHIJIANBUSHIYONGDEYOUSHIYONGJIAZHIDEWUPIN,ZHEIXIEWUPINMEIYOUCHONGFENFAHUIQIBENSHENZAISHENGCHANLIUTONGZHONGSUOYINGGAIJUBEIDESHIYONG、ZENGZHIXIAONENG,ERQIEHAIZENGJIALEQIYECANGCHUCHENGBEN。

                            决战棋牌   (2)QIYEGUDINGZICHANSHIWEILEMANZUQIYEZHENGCHANGJINGYINGERGOUZHIDEZIJINJIAZHICHAOGUOYIDINGJINEBIAOZHUN,SHIYONGSHIJIANCHAOGUOYINIANDEFEIHUOBIZICHAN。ZAIQIYESHENGCHANJINGYINGGUOCHENGZHONG,YOUDEGUDINGZICHANYINBUTONGYUANYINTUICHUSHIYONGERZHANGSHIJIANXIANZHI,YINERZHEIBUFENXIANZHIDEGUDINGZICHANBUQINGLIJIUZAOCHENGLEZIJINLANGFEI。

                              2.4、 会计人员素质有待提高

                              CAIWUBUMENRENYUANSUZHIYOUDAITIGAO,YISHIYIGEPUBIANGONGSHI,XUDUODANWEICHUNAGANGWEIRENYUANMEIYOUJINGGUOPEIXUNJIGOUDEZHUANYEPEIXUN,JIUZHIJIEZAIGONGZUOGUOCHENGZHONG“PEIXUN”,GEGECHENGSHIDAILIJIZHANGGONGSIRUYUHOUCHUNSUNBANPENGBOFAZHANJIUNENGCHONGFENSHUOMINGYIGEWENTI,YIXIEQIYESHENZHICHUXIANZHUBANHUIJIQUESHIDEXIANXIANG,QIYEHENNANJIAQIANGZIJINGUANLI。

                              3、 企业资金管理存在问题的原因分析

                              3.1、 货币资金管理不规范原因分析

                            决战棋牌   HUOBIZIJINGUANLIBUGUIFANDEZHUYAOYUANYINJIUSHICAIWUZHIDUXINGTONGXUSHE,ZHIXINGRENYOUYIHUOWEIGUICAOZUODEBUDAOYOUXIAOJIANDU,RENQINGDAYUZHIDUERDEBUDAOYOUXIAOEZHI;OUERCHUXIANDEHUOBIZIJINGUANLIBUGUIFANSUODAILAIDEWEIHAIXINGBUMINGXIANYESHIRANGLINGDAOBUZHONGSHIDEYIGEZHONGYAOYUANYIN。

                              3.2、 应收账款占用资金时间过长原因分析

                            决战棋牌   YINGSHOUZHANGKUANZHANYONGSHIJIANGUOZHANGDEYUANYIN,XIAOSHOUBUMENJICHUDEJIESHITONGCHANGJIUSHIRUGUOCUITAODEJIN,QIYEDEYEWUJIUKAIZHANBUQILAI,JIUHUIBEIQITAQIYEZHANLING;CAIWUBUMENJICHUDELIYOUJIUSHIBUNENGWUTIAOJIANSHIYONGXINYONGERDAOZHICAIWUFENGXIANDEFASHENG。YINCI,YINGSHOUZHANGKUANZHANYONGSHIJIANGUOZHANGJIYOUSHICHANGPIRUANDEYINSU,YEYOURENWEICAOZONGDEHENJI。

                              3.3、 存量资金闲置浪费原因分析

                              CUNLIANGZIJINXIANZHILANGFEIDEZHUYAOYUANYINJIUSHIXIANZHIBUSHIYONGDELIUDONGZICHANHEGUDINGZICHANYIBANYINGXIANGBUDAOZERENRENDEKAOHE。ZAIQIYESHENGCHANJINGYINGGUOCHENGZHONGYOUYULINGDAOCENGGUANZHUGENGDUODESHIXIAOSHOUSHOURUDEZENGZHANGHEFEIYONGKAIZHIDEJIANGDIERHULVELEZIJINYOUXIAOTUICHUDEGUANLI。

                              3.4、 会计素质不高的原因分析

                              会计素质不高的主要原因就是企业领导层用人“任人唯亲”,把不符合专业要求而领导用起来放心的人放在会计岗位上。企业出纳和会计岗位任职门槛低、没有更高、任职条件规定也是制约会计素质提高的重要原因。另外,会计行业薪酬不高、脑力强度大和工作烦琐也是影响会计继续再教育的直接原因。

                              4、 完善企业资金管理的对策建议

                              4.1 、加强资金管理制度

                              QIYEDEZIJINJIESUANHEBAOXIAOYIDINGYAOWANSHANLUOSHIZHIDU,ZHONGZAI“ZHIXING”。GEBUMENLINGDAOSHIBUMENZIJINGUANLIDEZHIJIEZERENREN,CAIWUSHIQIYEYIXIANJIANDUREN,ZERENHEJIANDUXIANGHUFENLIGEZICHENGDAN,ZHEIYANGJIUNENGZAISHIQIANDUJUE“BAITIAO”XIANXIANGDEFASHENG。QIANGHUALEZHIDUZHIXINGJIUKEYIBIMIANWEILERENQINGERWEIGUI,YEBUHUICUNZAIHENDUOYINXINGZHANGHUZAOCHENGZIJINFENSAN,ZHEIYANGBAZIJINJIZHONGQILAIGUANLIGENGLIYUZIJINYOUXIAOZENGZHIHESHIYONG,YEJIANQINGLECAIWUFENGXIANHEGUANLISHIKONGSHIJIANDEFASHENG。

                              4.2、 加强应收账款管理

                            决战棋牌   XIANGYAOJIEJUEQIYEYINGSHOUZHANGKUANZHANYONGSHIJIANGUOZHANG,SHOUXIANYAOJIANLIZERENLUOSHIHEJIXIAOJIANGLIZHENGCE。QIYEDUIYINGSHOUZHANGKUANYAOHELIFENLEIGUANLI,DUIJUTIJINGBANYEWURENQUERENWEIDIYIZERENREN,XIAOSHOUBUMENCHENGDANLINGDAOZEREN。QICI,ZHIDINGFENSHIJIANDUANHUILONGHUOKUANANBUTONGBILIFENBIEJIANGLIBUMENHEGERENDEZHIDU,DUIHUAIZHANGSUNSHIGENJUBUTONGQINGKUANGFENQINGZERENHEYUANYINCONGJIXIAOJIANGLIZHONGKOUCHU。ZUIHOU,CAIWUBUMENYEYAOJISHITIGONGXIANGGUANDEKEDUIBIXINXISHUJUJIXIAOSHOUBUMENCANKAO,CUJINYINGSHOUZHANGKUANJINZAOSHOUHUI。

                              4.3、 加速闲置资产的处置

                              QIYEZHIYAOJINGYINGJIUHUIYOUXIANZHIZICHANCUNZAI,ZHEISHIBUKEBIMIANDE。DUIXIANZHIDEZICHANYAOZUODAOZAOFAXIAN、ZAOCHULI,ZAIZHIDINGZICHANQINGCHAQINGLIZHIDUXIA,TONGGUOBUDINGQIYUDINGQIJIANCHAFAXIANZICHANXIANZHIXIANXIANG。LINGWAI,YAOCHONGFENLIYONGFADADEXINXIJISHUZAIQIYEJINGYINGZHONGYUNYONG,SHEZHIGEZHONGXIANZHIZICHANCHUZHIJINGJIEXIAN,RANG“JIQIGUANREN”CHENGWEIZHIDUKEKAODEZHIXINGREN,ZHEIYANGJIUNENGJIANSHAOGONGZUOZHONGDESHIWU,YEKEYICUJINXIANZHIZICHANJINKUAIBIANXIANZHONGXINHUILIUDAOJINGYINGZHONGFAHUIZUOYONG。

                              4.4、 提高会计人员素质

                              TIGAOHUIJIRENYUANSUZHI,SHOUXIAN,TONGGUOJIXUJIAOYUPEIXUNHEJIAOLIUXUEXILAITIGAOXIANYOURENYUANDEZHUANYEZHISHIHEZHIYEDAODESHUIPING。QICI,YINJINGAOJISHURENCAIBAWAIBUDEXIANJINGUANLIJISHUHEJINGYANCHUANSHOUDAOQIYENEIBULAI。LINGWAI,SHIXINGHUIJIDINGQIKAOHE,DUIBUHEGEHUIJIRENYUANFENLIUDAOQITAGANGWEI。ZUIHOU,ZAIHUIJIZHAOPINSHITIGAOHUIJIRENZHITIAOJIANYESHIJINKUAIJIEJUEHUIJIRENYUANSUZHIBUGAODEYOUXIAOBANFA。

                              4.5、 加强事前规划与事后监督

                              企业要把资金管理放在现代企业管理中统筹安排,做到事中管理的同时完善事前规划与事后监督,即建议企业推行预算管理与事后审计监督。对有条件的企业可以根据实际情况分步推行预算管理,预算管理能使资金管理更科学合理有效使用,因为各部门根据年初制定的资金预算对照执行,在预算执行过程中及时检查追踪预算与实际的差异,对存在的问题及时解决,这样就能有效提高资金使用效率,有效防范现存资金管理中出现的问题发生。另外,引进外部审计监督,通过外部审计可以发现企业在资金管理中的不足和问题,根据审计意见不断完善资金管理制度。

                              5、 结语

                              ZONGERYANZHI,SUIZHEGUOJIAJIADAQIYEHUANBAOZHENGCELIDUHEQIYEZHUANXINGSHENGJISHENRUTUIJIN,WOGUOQIYEYOUDAOLEYIGEXINDEFAZHANZHUANXINGSHIQI,DUIYUQIYESHENGCUNFAZHANERYAN,QIYEZIJINSHIFOUTONGCHANG、YOUXUHEYOUXIAOYUNZHUANJIUXIANDEYUELAIYUEZHONGYAO。YINCIRUHEGENGHAODILIYONGGUOJIAHONGGUANZHENGCECHOUJIHAOZIJIN、SHIYONGHAOZIJINJIPANHUOHAOZIJINSHIQIYEZIJINYOUXIAOZENGZHI,TUIDONGQIYELIRUNZUIDAHUA,YIJINGCHENGWEIBAIZAIQIYECAIWUBUMENRENYUANMIANQIANDEZHONGYAOKETI。

                              参考文献

                              [1] 顾晓琼.企业集团资金集中管理模式探究——上汽集团.实践 [J].新会计,2017(1).
                              [2] 林乔青,赵序海.大中型企业资金管理模式探讨[J].财会研究,2017(9).
                              [3] 殷莹莹.浅谈企业财务资金管理存在的问题及解决措施[J].山西财税,2017(12).
                            决战棋牌   [4] 王惠.集团财务公司资金池的集中管理方法及风险分析 [J].现代经济信息,2017(23).

                              本文引用格式:王家玉.企业资金管理中存在的问题与对策研究[J].中国商论,2020(06):209-210. 转载请注明来源。原文地址:http://gxkelong.com/html/zhlw/20200316/8285367.html   

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