货币资金论文

大同市外滩风尚西餐厅货币资金管理研究

大同市外滩风尚西餐厅货币资金管理研究

内容摘要

货币资金是企业资产的重要组成部分，贯穿于企业经济活动的全过程，是企业运行的血液。它包括库存现金，银行存款和其他货币资金。但是目前很多公司资金管理存在诸多问题，如管理方法和手段的落后，债务成本过高，过多的应收账款使得企业流动资金短缺，内部资金结算没有统一的结算系统等问题。至使企业决策者难以全面及时地掌握现金流入与流出的相关信息，无法实施有效的管理，监控和控制。因此，为了加强企业货币资金安全，完整，保证企业货币资金收付业务的合理，合法和有效，企业必须加强对货币资金的管理和控制。本文首先介绍货币资金管理的含义与作用，其次通过对麻辣主题餐厅现金流量表的分析以及运用内部控制的方法发现企业存在资金管理意识差，资金分散，使用效率低下，大量应收账款，内部控制制度不够完善等问题。再次，提出解决麻辣主题餐厅存在问题的方法，并在此基础上，进一步研究如何使麻辣主题餐厅加速资金周转，降低资金成本，提高资金的使用收益的策略，从而进一步充分发挥各个部门货币资金管理的积极性和创造性。

【关键词】货币资金 内部控制

The western datong

of monetary fund management research

Abstract

Monetary fund is an important part of enterprise assets, throughout the whole process of enterprise economic activity, is the enterprise operation of the blood. It includes cash on hand, cash in bank and other monetary fund. But at present a lot of company funds management exists many problems, such as the management methods and means lag behind, debt cost is too high, too much accounts receivable makes enterprise liquidity shortage, internal fund settlement has no unified settlement system problems. To make the enterprise decision makers to comprehensive even grasp the production and business operation of the whole process of the relevant information, unable to carry out effective management, monitoring and control. Therefore, in order to strengthen the enterprise monetary fund security, integrity, ensure enterprise monetary fund collection and payment business is reasonable, legal and effective, the enterprise must strengthen the monetary fund management and control. This paper first introduces monetary fund management meaning and function. Next to the enterprise through the analysis of cash flow statement and the use of internal control method found existing enterprise capital management consciousness difference, the fund dispersion, low efficiency, a large number of accounts receivable, internal control system is not perfect etc. Problem. Again, proposes the solution enterprise existing problems of the method, and based on this, it further research enterprise accelerating turnover of funds, to reduce financial cost, and to increase the financial use earnings strategy, thus further give full play to each department monetary fund management's enthusiasm and creativity.

【Key Words】Monetary fund Internal control

目 录

一、货币资金管理的内涵······················································································· 1

（一）货币资金管理的定义 ····························································································· 1 （二）货币资金管理的目的 ····························································································· 1 （三）货币资金管理的主要内容 ····················································································· 1

二、外滩风尚西餐厅货币资金管理发展现状研究 ································· 1 三、外滩风尚西餐厅货币资金管理在实践中存在的问题 ················· 2

（一）资金管理意识差，使用效率低下 ········································································· 2 （二）内部控制制度不健全 ····························································································· 2 （三）现金预算管理体系不够成熟 ················································································· 3 （四）大量应收账款造成现金的短缺 ············································································· 3

四、外滩风尚西餐厅加强货币资金管理的对策······································· 3

（一）重视资金的周转速度，加强货币资金的回笼 ····················································· 3 （二）建立和完善内部控制制度 ····················································································· 4 （三）建立全面的现金预算管理体系 ············································································· 5

参考文献 ···························································································································· 6 致谢 ······································································································································ 7