中小企业货币资金控制探讨.docVIP

PAGE PAGE 13 中小企业货币资金控制探讨 摘 要 随着经济的发展，企业在国民经济带动下也得到飞速的发展，飞速的的发展自然离不开货币资金的流通。持有货币资金成为企业自身生产和外界交易的桥梁，货币资金收付涉及企业经营活动中的每一过程和各个领域，因此在中小企业管理中，加强货币资金的控制和管理是至关重要的。本文重点讲述中小企业业务过程中出现的问题。中小企业由于其特殊的资金控制结构，收支业务容易出现漏洞，例如人员配置的不合理，会计人员素质过低，账户处理不够合理，监管不到位，管理结构失效等问题。在此基础上，从中小企业的业务特点，人员配置，账户设置以及授权制度和监管制度进行分析中小企业货币资金管理中出现问题的原因。最后针对各个问题的提出解决方案和建设性意见。考虑到中小企业的生产结构及其业务特点，提出方案包括：进行合理且高效的工作分配，通过培训和适当的竞争提高财务和业务人员素质，对管理层以及业务经办人员设立严格的授权和监管制度，在条件允许的情况引入新的财务系统使业务更加透明化。16 关键字: 控制；资金运转；监管 广州工商学院2016广州工商学院2016广州工商学院2016 广州工商学院2016广州工商学院2016广州工商学院2016 Discussion on control monetary in small and medium-sized Abstract With the development of the economy, the enterprises also get rapid development driven by the national economy. The holding of monetary funds has become a bridge between the production of enterprises and external transactions. The receipt and payment of monetary funds involves every process and every field of enterprises business activities. Therefore, it is crucial to strengthen the control and management of monetary funds in the management of small and medium-sized enterprises. This paper focuses on the problems in the business process of small and medium-sized enterprises. Due to their special capital control structure, small and medium-sized enterprises are prone to loopholes in revenue and expenditure business, such as unreasonable personnel allocation, low quality of accounting personnel, unreasonable account handling, inadequate supervision, and ineffective management structure. On this basis, the business characteristics, personnel allocation, account setting, authorization system and supervision system of smes are analyzed to analyze the reasons for the problems in the monetary fund management of smes. Finally put forward the solution and constructive suggestion to each problem. Considering the production structure and the business characteristics of small and medium-sized enterprises, put forward solutions include: reasonable and efficient allocation of work, through train