货币资⾦管理外⽂翻译
摘要For the majority of small and medium-sized enterpris, the currency capital is an important material guarantee of the normal operation of the enterpri, it is also a powerful weapon to small and medium-sized enterpris to participate in market competition. And is directly related to the lifeline of enterpri development and future trend. Usually, the small and medium-sized enterpri currency capital have common characteristics of high mobility, application wide, so, it is very difficult for implementation. Many small and medium-sized enterpris ar幼儿园活动目标
e out of control in the internal fund management, thus caus the enterpri monetary fund was wantonly occupy, misappropriate, embezzle or even individual, and it Cau very rious conquences . According to the current monetary funds management in small and medium sized enterpris and put forward some countermeasures.
关键字The small and medium-sized enterpri；currency capital management; prent situation; solutions
In the current market economy, about the management of small and medium enterpris internal monetary system has be imperative, it not only embodies the development trend of market competiti
on, it is an important way to realize the modernization of the management of small and medium enterpris. At the same time, as an important part of the small and medium-sized enterpri asts, enterpri currency capital also plays an important role in the accounting process. Visible, strengthen the internal management of currency capital, small and medium-sized enterpris for long-term development of enterpris will have a positive significance for the promotion. Funds from the small and medium-sized enterpris of our country monetary management during the recent years, is gradually emerged some problems, the enterpris realize the legitimate and reasonable expens, capital recovery of safety and the prevention of enterpri personal corruption, it will lead to negative effect. Therefore, the small and medium-sized enterpri must start from the assurance asts safety point of view, to take appropriate measures to control its currency problems in management process, and meet the needs of its production and operation. ⼀the problems of small and medium sized enterpris about the currency capital management As an important content of modern enterpri management, about the small and medium-sized enterpri currency capital management is always a difficult problem. Many enterpris in the implementation of management programes and did not form a reasonable management frame, the control environment is extremely unfavorable. Due to our country small and medium-sized enterpri monetary fund management chaotic basic reason, in addition to the model management and control the unreasonable, the lack of
effective management pattern constraint is one of the important reasons. Many problems of small and medium-sized enterpri currency capital management emerged in, can be summarized as follows:
(1)small and medium-sized enterpri management mode of family contributed to the confusion in management
Many of our country's small and medium-sized enterpri business model is to mainly rely on the family, the family or the family most family members to promote
the development of enterpris. In the cour of time, this kind of production mode of operation has become the small and medium-sized enterpri's foundation of survival, this also led to business ownership being mostly controlled byprofessors
family me今生爱的就是你
mbers. The existence of such a situation, the SMEs owners will choo you can trust people to rve management enterpri monetary fund positions, or even directly control the main economic lifeline of the enterpri. In this ca, about the management of monetary funds, appear extremely easily confud or fraud and other undesirable phenomena, the monetary fund relevant approval to implement the system in place, the flow of funds is unknown.
(2) Accounting responsibilities are not clear, and lack effective institutional check
The scale of the small and medium-sized enterpris tend to be relatively small, business variety clutter, related system of accounting is also very difficult to put in place a real. For enterpris operating cost considerations, in financial, accounting, cashier for monetary fund management positions on many boss tend to arrange for a person to do, both accounting and cashier, one usually wears different hats, the monetary fund management is effective control is obviously difficult to balance. Even some practitioners not from the professional accounting college graduation, for business knowledge only know fur, their management concept is not clear, coupled with the lack of effective management system to control and supervision on it, It is often to e the mixed, malfeasance and other phenomena, embezzled privately or embezzlement problems have also occurred, riously hindered the development of small and medium sized enterpris.
(3) Many accounting professional practitioners lack the necessary occupation accomplishment
In the "appoint people by favouritism" wrong idea guidance, the overall quality of many small and medium-sized enterpri monetary fund management is very limited. By its own identity advantages to play favouritism and commit irregularities behavior is very common. There are also some enterpris
es accounting practitioners is left, for their own responsibilities lack of understanding and thinking effectively, the actual work is performed according to framework, flexibility and variability which is
difficult to reflect the accounting work. In such an environment, less receipt, hide the actual amount of funds, alter the capital amount phenomenon occurred frequently, management functions weakened quickly.
(4) the enterpri monetary fund import record lacks integrity
Small and medium-sized enterpri monetary fund import and the actual business activities are inparable, it not only help enterpris to buy raw materials necessary for the production process, but also provides the necessary material foundation for the introduction of the future talents, is an important way to ensure enterpri revenue. In the operation process of small and medium-sized enterpris, is a lot of money by the way of cooperation, also is the payment we usually say, for processing enterpris, this part of the liquidity should keep a record, for future reference. However, the reality is many specialized personnel inadvertent or intentional omission records of the funds, to achieve its purpo. The results do not only enable enterpris suffered some economic loss, more make the enterpri lost the corporate image and corporate reputation in the market, hindering the normal development of enterpris.
(5)The small and medium-sized enterpri monetary fund rate is not high
The small and medium-sized enterpri monetary fund rate is handled by the internal audit department, audit department must finance income to the enterpri each quarter to make a general budget, and planning well in each of the u of funds, and on the specific amount to make clear the expected. This requires the enterpri has the perfect汽车大全图片
monetary fund budget system. However, many small and medium-sized enterpris in the form of the establishment of the capital budget system, but in the actual operation of the process is not ud in accordance with the established rules and regulations to implement monetary funds, which caud the currency rate declined greatly, affect the normal production and operation of enterpris. 2Analysis of monetary funds management in small and medium sized enterpris
Many problems exist in the management of monetary funds in the current process of small and medium-sized enterpris, enterpris must proceed from the internal management and control of their own, to perfect the capital control system itlf, to establish the internal management and control system to its actual development, so as to promote the enterpri of the normal and orderly development. The concrete implementation measures can be analyzed from the following aspects:
2.1 To strengthen the guidance and training of occupation quality of employees Starting from the basic quality of their own employees, regardless of is the nior management personnel of the enterpri or the ordinary workers, must be approved by the occupation training process strictly, timing in enterpri internal training cour, understanding from the thought to the significance of the establishment of enterpri currency fund management and control system. In the guidance and training of scientific and rational, promote enterpri staff's professional ability and the occupation quality significantly improved, so as to better into the post construction. This makes the enterpri monetary fund rate is greatly incread, the ec名字开头的成语
onomic benefits of the enterpri will significantly enhance.
2.2 Clear job responsibilities, avoid by all means "one person much hillock" phenomenon
The difference in enterpris and personnel arrangement enterpris and large enterpris is small and medium enterpris for deployment of personnel relatively limited, and sometime边城续写
s there will be a person at the same time as accounting, auditing and cashier multiple position. This "one person much hillock" phenomenon is bound to lead to the monetary funds of enterpris of great confusion. Clear enterpri employee responsibilities from duties, to avoid the "one person much hillock" phenomenon, so that it not only improves the utilization of small and medium-sized enterpri monet
ary fund rate, but also to strengthen the management and control of each post, personnel staff duties, to the greatest degree to improve staff quality of work and efficiency.
2.3 For small and medium-sized enterpris, cash and marketable curities shall be classified management
About the company in cash and marketable curities management should be a reasonable classification, effectively ensure the safety and integrity of the monetary fund management. The enterpri cash should not exceed the approved limits, otherwi should be deposited into the bank deposit. For the unauthorized take out cash and the cash behavior should identify the reasons, for the relevant personnel involved shall be given dis消防博物馆
ciplinary action, and in accordance with the relevant laws and regulations strictly law to nd punishment. Cash box passwor背诵学习
ds and keys must be handed in by enterpri operator safekeeping, not to others. Securities management should also be timely record, and placed in a safe place for storage. The small and medium-sized enterpri cash and marketable curities, money is the lifeblood of business development, we must be strict management and control.
2.4 Take the small and medium-sized enterpri monetary fund utilization rate Rate and the enterpris
e monetary fund budget system using small and medium enterpri monetary fund is cloly related to the. The first half of the cond half of the stage of enterpris must be monetary fund us status to a reasonable and effective budget, the specific direction and in accordance with the established rules and regulations to the allocation of funds, to practice their jobs. The u of capital budget system is not only effective control of the enterpri monetary fund the actual u conditions, more greatly enhance
the overall utilization of monetary funds, and indirectly promote the market competitiveness of enterpris to improve. In addition, utilization rate of increa is the effective realization of the scientific enterpri resource allocation, from the practical interests of the enterpri, to solve the control problem in fund management and u.
