KYYY公司现金管理问题与对策研究

发布时间：2018-08-10 20:59

【摘要】：市场经济体制的逐步健全,使得我国企业的财务管理日趋规范化,但是,绝大部分企业的现金管理却仍然停留在粗放式管理的阶段,导致企业的财务管理费用过高,造成资源的浪费,不利于企业的可持续发展。本文首先概述了现金管理的研究背景及意义,总结国内外现金管理研究的现状,明确现金管理的研究目的及方法,确定本文写作的基本技术路线。然后分析了KYYY公司现金管理取得的成绩,存在的问题：货币资金和短期借款在一定时期内同时保持较大金额,银行承兑汇票回款占比居高不下等；导致问题存在的深层原因：现金管理意识不够、现金管理手段落后、现金管理不够透明、财务管理机制不健全和现金内部控制力度不够等；在对相关的理论进行阐述的基础上,提出精细化现金管理模式及其重要意义。最后根据KYYY公司的特殊性,构建适合的精细化现金管理模式,内容包括现金的流通、账款的管理、物资的采购、现金的安全备付以及现金流量预算管理等现金管理环节；制定KYYY公司精细化现金管理的实施方案和步骤,确定KYYY公司实现现金精细化管理的具体举措,包括库存现金的精细化管理,应收账款的精细化管理,健全物资采购预算系统,处理好现金的流量、存量的比例关系,加强现金使用的监管、健全企业考核机制,提高财务人员的精细化现金管理意识等。精细化现金管理必须借助于企业的标准现金管理体系、完善的财务管理机制才能够实现。精细化现金管理优化企业现金管理的业务流程,使企业内部财务控制体系更加科学、合理,确保企业现金管理的安全,这对于提高企业的现金管理的效率、现金管理的质量具有一定的借鉴价值。
[Abstract]:With the gradual improvement of market economy system, the financial management of enterprises in our country is becoming more and more standardized. However, the cash management of most enterprises is still in the stage of extensive management, which leads to the excessive financial management expenses of enterprises. The waste of resources is not conducive to the sustainable development of enterprises. This paper first summarizes the research background and significance of cash management, summarizes the current situation of cash management research at home and abroad, clarifies the purpose and method of cash management research, and determines the basic technical route of this paper. Then, the paper analyzes the achievements of cash management of KYYY company, the existing problems: monetary funds and short-term loans in a certain period of time at the same time to maintain a large amount of money, bank acceptance bills and payback ratio remains high; The deep causes of the problem are: insufficient cash management consciousness, backward cash management means, insufficient transparency of cash management, imperfect financial management mechanism and insufficient internal cash control. The detailed cash management model and its significance are put forward. Finally, according to the particularity of KYYY company, the paper constructs a suitable cash management model, which includes cash flow, account management, material purchase, cash security, cash flow budget management and other cash management links. To formulate the detailed cash management implementation plan and steps of KYYY company, determine the specific measures of KYYY company to realize cash fine management, including the fine management of cash on hand, fine management of accounts receivable, perfect material purchase budget system, To deal with the relationship between cash flow and stock, to strengthen the supervision of cash usage, to perfect the examination mechanism of enterprises, to improve the finer cash management consciousness of financial personnel and so on. The fine cash management must be realized with the help of the standard cash management system of the enterprise and the perfect financial management mechanism. To optimize the business process of cash management, to make the internal financial control system more scientific and reasonable, to ensure the safety of cash management, which can improve the efficiency of cash management. The quality of cash management has certain reference value.
【学位授予单位】：南京师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.72;F406.7

【相似文献】