企业货币资金管理问题分析——北京翠微大厦股份有限公司

Analysis on the Management of Enterprise Money Funds Based on Beijing Cuiwei Tower Co., Ltd.

伴随着我国企业管理体制改革的逐步深化,企业集团不断出现,社会化的生产规模和程度越来越高,加强企业内部管理就显得更加重要。企业货币资金在其生产经营活动中,流动频繁,易产生错、漏等问题,更容易被非法挪用、侵吞甚至被盗窃,亦即货币资金的高流动性始终伴随着高风险性;因此,为了更好地降低企业内部货币资金的运营和保障风险,加强企业货币资金内部的管理问题的研究已成为会计领域发展的重要内容。本文主要针对企业货币资金管理问题进行探讨和研究。搜集北京翠微大厦股份有限公司在资金管理方面的资料,结合自己在其单位实习过程中发现的问题,分析货币资金的管理情况并提出预期的合理化建议。

With the gradual deepening of the reform of China＇s enterprise management system, enterprise groups continue to emerge,the scale and degree of social production increasing, so it becomes more and more important to strengthen the internal management of enterprises. Monetary fund of enterprises in their production and business activities has frequent flow, easy to produce fault, leakage and other problems, more likely to be illegal misappropriation, embezzlement or theft, the high liquidity of money capital is always accompanied by high risk; Therefore, in order to better reduce the operational and security risks of internal monetary funds, to strengthen the internal management of the enterprise monetary fund research has become an important part of the development of the accounting field. This paper mainly discusses and studies the management of money funds, and combined with the problems found in the process of practice, the author collects fund management information of Beijing Cuiwei Tower Co., Ltd., analyzes the management of monetary funds and puts forward the expected rationalization proposals.