联系我们

论文查询结果	返回搜索

论文编号：	7377
作者编号：	2220130913
上传时间：	2015/6/8 15:32:19
中文题目：	企业货币资金管理研究—以XCY公司为例
英文题目：	Monetary Fund Management Research of Company XCY
指导老师：	程新生
中文关键字：	货币资金；内部控制；资金管理
英文关键字：	Monetary fund；Internal control；Fund management
中文摘要：	货币资金常被形容为企业中流动的血液，它作为企业资产中一个重要的构成部分，为企业的发展壮大提供坚强后盾。货币资金具有流动性强、控制风险高的特征，因此，加强企业货币资金的管理和控制，对于保证企业资产的安全性、完整性、合法性和效益性，实现企业价值最大化的管理目标具有重大意义。本文结合内部控制和货币资金管理等相关理论知识，以XCY公司为例，分析XCY公司货币资金管理的现状及存在的问题，对如何加强XCY公司货币资金管理提出了一些改进策略，目的是给XCY公司提供一定的货币资金管理中关于制度完善、内部控制、效益性管理等方面的指导和依据，同时给类似行业和相同性质的企业给以一定的启示和借鉴。本文是在大量阅读相关文献的基础上，运用文献综述法、案例分析法、描述性研究法和规范分析法，通过“理论研究—现状分析—解决对策”的思路进行研究。首先是绪论，主要对论文的研究背景和意义作出阐述，并对有关内部控制和货币资金管理的国内、国外文献进行综合论述。其次是相关理论基础，介绍本文研究内容所依据的货币资金管理的有关理论。接下来是XCY公司货币资金管理的现状和相关问题，描述了XCY公司的基本情况以及该公司在货币资金管理方面存在的问题，通过分析发现XCY公司在货币资金管理中存在的主要问题有：货币资金管理意识淡薄、货币资金管理手段落后、货币资金管理人员水平参差不齐、货币资金内控体系不健全、货币资金监管力度薄弱、货币资金管理缺乏合力。随后则是针对前一部分发现的问题提出相应的解决对策，提出完善货币资金管理体系、加强现金的安全性、提高财务人员整体素质、建立健全内部激励机制、加强对企业货币资金的风险评估和预测、加强信息化建设、加强全面预算管理、完善剩余资金管理、优化现金流管理、成立结算中心等具体措施。最后是结论，指出了本文不足，并结合上述各章节的分析整体总结了如何加强XCY公司货币资金管理，希望对XCY公司货币资金管理实践具有一定的指导意义。
英文摘要：	Monetary resources always described as the blood of the enterprise, which is an important part of the assets in an enterprise, providing a strong backing for the development and expansion of enterprises. It has characteristics of strong liquidity and high risk control, therefore, to strengthen the management and control of enterprise monetary resources has significant meaning to ensure the safety,integrity, legitimacy and efficiency of enterprise assets and achieve the maximization management objectives of enterprise value. This paper combines the related theory knowledge of internal control and the monetary fund management, take XCY company as example, analysis XCY company’s current situation of monetary fund management and existing problem, propose some improvement strategies on how to strengthen the monetary funds management of XCY company in order to provide guidance and basis for perfecting management system, internal control, efficient management and other aspects, give some inspiration and reference to the enterprise with similar enterprise and the same property at the same time. This paper drawn from restless study on various related literature and references, by using the method of literature review, case analysis, descriptive research method and normative analysis method, it research through “theory research--analysis of the current situation--Counter measures” train of thought research. First is the introduction, mainly introduces the background, the meaning of research, and makes a comprehensive discussion on the relevant internal control and management of monetary funds in domestic and foreign literature. The second is the basis of the theory, introduce the theory of monetary fund management on the basis of the research contents of this paper. Next is the XCY company monetary fund management status and related issues, describes the XCY company’s basic situation as well as the company's presence in the monetary fund management problems, through analysis, that XCY company in the money management existing problems are as follow: consciousness of monetary fund management, backward of monetary fund management, the uneven staff level of monetary fund management, imperfect internal control system of monetary fund, the weak supervision of monetary funds, lack the force of monetary fund management. The core of this paper is the corresponding countermeasures in view of the problems found before, put forward to perfect the monetary fund management system, to strengthen the safety of cash, to improve the overall quality of financial personnel, to establish a sound internal incentive mechanism, to strengthen risk assessment and prediction of Enterprise Monetary Fund, to strengthen the construction of information technology, to strengthen the comprehensive budget management, to improve the management of surplus funds, to optimization of cash flow management, to establish the settlement center etc. At last get the conclusion that summarizes how to strengthen XCY company’s monetary fund management, hope this can guiding significance on XCY monetary fund management practice.
查看全文：	预览  下载(下载需要进行登录)