1、附录 Currency capital is one of the important parts of enterprise asset. It is also the valuable capital of high liquidity during financial activity. Any enterprises that want to carry out production and management must possess currency which is the postulate of production and management. Therefore cu
2、rrency capital management is the key content of enterprise financial management. If an enterprise wants to keep its legs in market economy, it must keep currency as its core management, research deep the currency running in production operation, adopt effective method of management, dredge capital c
3、irculation, accelerate capital turnover, and raise economic benefits. With the continual reform of state-owned enterprise, how to promote currency management and to raise the rate of currency usage is a very important task that every enterprise is faced with. This paper introduces the content and fi
4、ve models about currency capital management. Specific ways: 1.Division of control positions (1) The establishment of the monetary system of personal responsibility of financing the business, a clear job-related responsibilities and authority. (2) Shall not act as the cashiers check, the accounting f
5、ile custody and income, expenses, costs, claims, debt accounts for registration. 2. authorized the approval of the control (1) Aclear approval of the monetary funds of the powers delegated by way of business, powers, procedures, responsibilities and related control measures. (2) A clear money manage
6、rs handle the responsibilities of business and work requirements. (3) In strict accordance with the application, approval, review the procedures for payment of money to pay for the business. 3. cash control (1) The introduction of cash limits inventory management system. (2) The scope of a clear-cas
7、h expenses and strictly enforced. (3) Cash income into the bank in time, strictly control the cash, unauthorized use is strictly prohibited, lending money. (4) the separation of revenue and expenditure management system. (5) periodic inventory of the cash account is in line to do. 4. control of bank
8、 deposits (1) Strengthen the management of bank accounts, namely the establishment of the basic operators and the general household deposits, and shall deposit, cash settlement. (2) Regular access to bank statements, confirmed the bank deposits, preparation of bank balance sheet adjustment. 5. instr
9、ument control Clear the purchase of a variety of instruments, custody, recipients, endorsement, cancellation rights and other aspects of the responsibilities and procedures to prevent lost and stolen blank paper to use. 6. seal control (1) Financial Seal custody by the person, the individual chapter
10、s of the authorized officer or his custody. Custody of a person is prohibited to pay the full stamp. (2) Strict implementation of procedures signed and sealed. (3) The development of seal regulations issued under the seal of the custodian system of personal responsibility. 7. supervision and inspect
11、ion (1) Periodic inspection money business positions and personnel settings. (2) Regular inspections authorized by the approval of the monetary funds the implementation of the system. (3) Periodic inspection seal the custody of the situation. (4) Periodic inspection instruments custody case. (5) Thr
12、ough a bank or business enterprise ERP system to gain prompt access to enterprise funds revenues and expenditures of money daily. Fund management companies at this stage the financial problems in 1. Scattered funds, the use of low efficiency. At present, the enterprise group of funds focused on the
13、needs of management and internal corporate funds distributed multi-level occupied by the contradiction between the reality has become a financial fund management companies at this stage the most prominent problems. First, the phenomenon of multiple accounts opened by a subsidiary of relatively commo
14、n, a number of Group subsidiaries set up by the hundreds of accounts at least as many as over a thousand, out-of-control financial management seriously. Second, investment decision-making arbitrary, some risking their own business and development goals, blind investment and keen on the new shop stal
15、ls, investment mistakes and more serious damage to the already very tight financial situation even worse. Third, serious sedimentation of funds, the occupier is not quite rational, loan delinquency remains high, finished goods increasing the funds, the slow turnover, business credit and declining pr
16、ofitability. However, Chain financial management of our present situation and existing problems 1.Not enough detailed accounting, financial forecasting, analysis, control and participation in decision-making needs to be strengthened the capacity of the commodity chain enterprises are multi-species,
17、low-priced, large number of daily, non-staple food, hardware, accounting lock trouble and as a result of the number and location of outlets scattered, some financial centralized management more difficult.At the same time, China still lacks the application of more mature chain of computerized softwar
18、e, enterprises still rely on manual handling accounts, lack of economic activity reflect the establishment of an effective accounting system, not from a higher level to provide information management departments. Rough accounting of the financial sector weakened the headquarters of the macro-control
19、 capacity. 2.Centralized purchasing in name only while the majority of chains with uniform distribution center for goods procurement, Warehousing uniform acceptance, deployment of a unified network to the delivery chain, but in actual practice, due to the purchase and transport convenience, the purchase of goods, often directly to the chain outlets, fresh goods, it is by the chain on behalf of the headquarters network and the allocation of a single storage alone, while the purchase
