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企业资金管理问题、成因及解决策略

时间:2019-03-16 来源:中国商论 作者:王家玉 本文字数:3700字

  摘    要: 星云棋牌官网下载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;

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  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

  QIYEZIJINJIUSHISHEHUICHANPINZAISHENGCHANGUOCHENGZHONGSHENGCHAN、FENPEI、LIUTONGHEXIAOFEIDENGHUANJIEZHONGSHEHUICHANPINDEHUOBIBIAOXIAN。TAZAIQIYEJINGYINGGUOCHENGZHONGYIGEZHONGXINGSHICUNZAI,DUIQIYEZIJINYOUXIAOGUANLISHIQIYECAIWUGUANLIDEJIZHONGTIXIAN,ZHIYOUZHUAZHUZIJINGUANLIZHEIGEZHONGXINCAINENGBIMIANQIYEZAIJINGYINGGUOCHENGZHONG,YINZIJINKUNNANDAOZHIJINGYINGFENGXIAN。

  1.2、 促进资金快速有效增值

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  1.3、 防止贪污腐败

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  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。

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  (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

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  (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。

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  2.4、 会计人员素质有待提高

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  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

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  3.2、 应收账款占用资金时间过长原因分析

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  3.3、 存量资金闲置浪费原因分析

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  3.4、 会计素质不高的原因分析

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  4、 完善企业资金管理的对策建议

  4.1 、加强资金管理制度

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  4.2、 加强应收账款管理

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  4.3、 加速闲置资产的处置

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  4.4、 提高会计人员素质

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  4.5、 加强事前规划与事后监督

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  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).
  [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.
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