浅谈企业资金管理风险控制

　 浅谈企业的资金管理与风险控制

　内容摘要：随着全球化经济的发展,企业面临着更多的机遇和挑战?资金管理贯穿于企业生产经营的始末,是财务管理的核心内容,同时也是当前企业管理工作的薄弱环节?因此,加强资金的管理和控制具有十分重要的意义,它的创新发展将给整个管理界带来新的活力?近年来,企业财务资金管理中的问题非常突出,财务风险日益暴露?加强和改善企业财务资金管理是实现管理创新,推动企业管理工作的重要环节,必须采取有效措施加强和完善企业资金管理?

　关键字：企业 资金管理 风险控制

　随着全球化经济的发展,企业面临着更多的机遇和挑战?企业提高经济效益有两条途径:一是从科技发展中创效益。这是企业经济发展的必由之路,但这需要投入大量的资金,对多数企业来说都存在一定困难。二是从企业管理中要效益。把管理工作抓上去,向管理要效益,则是投入少、产出大的一条生财之道。在企业的财务活动中,资金管理是企业财务管理的核心内容。如何加强资金管理,提高资金使用效益是每个企业所面临的重要课题。

　 一、企业加强资金管理及控制的必要性

　　目前企业资金管理中存在的问题突出表现在财务预算管理虚资金结算管理散监督考核环节弱和管理方式与手段落后、效率低下等方面。

　　1缺乏资金管理意识?虽然大多数企业管理者对资金的重要性都有广泛的认同但是有些管理者缺少资金时间价值观念和现金流量观缺乏详细的资金使用计划和财务分析方法在资金的筹集使用和分配上缺少性有时导致项目资金链条断裂不能如期完成给企业带来破产的可能性有时由于过度筹集资金使企业陷入负债经营的恶性循环之中使企业之间企业与银行之间形成多角债务链?

　信息失真难为科学决策提供依据

　　现代企业管理的根本是信息管理企业必须及时掌握真实准确的信息来控制物流、资金流。然而目前我国相当多企业的信息不透明、不对称和不集成。企业的高层决策者难以获取准确的财务信息。更严重的是企业各层面都在截留信息甚至提供虚假信息使汇总起来的信息普遍失真会计核算不准,报表不真实有时合并的会计报表还掩盖了下属单位的实际经营状况。信息不真实不但直接影响企业的科学决策也影响政府宏观管理效果。

　　监控不力缺乏事前、事中的严格监督

　　目前在国有企业中所有者对企业、母公司对子公司、公司管理层对各资金运动环节普遍存在着监控不力甚至内部人控制现象擅自挪用转移资金甚至侵吞国有资产等问题突出。尽管设置了一些监督职能也制定了多种监督制度但因种种原因难以及时有效地发挥作用。相当多的企业在重大投资等问题上还没有形成有效的决策约束机制个人说了算资金的流向与控制脱节。不少母公司难以及时掌握子公司的财务资金变动情况企业资金入不敷出依赖借新还旧来维持生产经营财务风险极大。很多企业领导对自身家底财务状况说不清而财务人员对经营情况又不甚了解且处于从属地位常常只能按领导的意图处理账务造成财务管理跟着会计核算走会计核算跟着领导意志走使财务监督流于形式。

　　资金散乱使用效率低下

　　目前国有企业资金集中管理的需要和内部资金分散的现实矛盾已成为现阶段企业资金管理中最突出的问题。一是子公司多头开户的现象比较普遍资金管理严重失控。二是投资决策随意性大有些企业不顾自身的能力和发展目标盲目投资热衷于铺新摊子投资失误多损失严重。三是资金沉淀严重库存占用比例过高欠款居高不下流动资金占用有增无减周转缓慢企业信用和盈利能力下降。

　the principle of simplified EIA of construction projects in the region. In terms of land, linked to the implementation of urban and rural construction land increase and decrease, replacement indicators for priority areas project. Charges, into the projects of water, electricity, administrative charges and preferential policies. In the area of taxation, and settled in areas of industry and its production company, within 5 years after the completion of fiscal incentives to enterprises. In terms of financing, integration of land, tax, financial and other resources, and construct "Government credit + business credit" credit system, establishment of marketization, commercialization and modernization of the investment and financing platform; effective Bank-enterprise docking, encourages private capital into the Park, to raise industry development fund. 5, optimize the environment and service industries. To create "policy lowlands, Highlands, integrity of service land, development land" as the goal, to optimize the area under development environment. All administrative law enforcement departments to appoint a full-time personnel stationed in areas dedicated to coordinating and solving problems associated with businesses in this sector. When there are substantial issues, sector leaders arranged to personally intervene, in-person, in-person push tangible area building a green light, easy line. To further reduce and standardize administrative examination and approval items, simplify examination and approval links, improve efficiency; according to the ...

　Since the educational practice of the mass line of the party, himself seriously in the education, practical control central "eight rules" and opposing "the four winds" and practicing "three Suns", and check the spirit of Jiao Yulu, ideology, solicit opinions based on outstanding problems checked swing, careful analysis and reflection. Will now check report is as follows: first, adherence to the party's political discipline, eight in the central provision, change the style of the basic situation of 1, in compliance with the party's political disciplines.

　Conscientiously abide by the party's political discipline, abide by the Constitution and the rules and regulations of the party, in the political, ideological and maintain highly consistent with the CPC Central Committee on the action, there is no violation of the party's political discipline problems. 2, in the implementation of the central authorities of the eight provisions. Improving research, improving research methods, but there are less grass-roots units, primary first-hand an inadequate grasp of the problem, which is to be strengthened in the future. Second, construction, strictly in accordance with the provisions to streamline and improve the quality of meetings of the Conference. Third, streamlining file briefs, culture involves all aspects of propaganda and ideology, sometimes due to the practical needs of invention notifications, this area needs further

　the principle of simplified EIA of construction projects in the region. In terms of land, linked to the implementation of urban and rural construction land increase and decrease, replacement indicators for priority areas project. Charges, into the projects of water, electricity, administrative charges and preferential policies. In the area of taxation, and settled in areas of industry and its production company, within 5 years after the completion of fiscal incentives to enterprises. In terms of financing, integration of land, tax, financial and other resources, and construct "Government credit + business credit" credit system, establishment of marketization, commercialization and modernization of the investment and financing platform; effective Bank-enterprise docking, encourages private capital into the Park, to raise industry development fund. 5, optimize the environment and service industries. To create "policy lowlands, Highlands, integrity of service land, development land" as the goal, to optimize the area under development environment. All administrative law enforcement departments to appoint a full-time personnel stationed in areas dedicated to coordinating and solving problems associated with businesses in this sector. When there are substantial issues, sector leaders arranged to personally intervene, in-person, in-person push tangible area building a green light, easy line. To further reduce and standardize administrative examination and approval items, simplify examination and approval links, improve efficiency; according to the ...

　Since the educational practice of the mass line of the party, himself seriously in the education, practical control central "eight rules" and opposing "the four winds" and practicing "three Suns", and check the spirit of Jiao Yulu, ideology, solicit opinions based on outstanding problems checked swing, careful analysis and reflection. Will now check report is as follows: first, adherence to the party's political discipline, eight in the central provision, change the style of the basic situation of 1, in compliance with the party's political disciplines.

　Conscientiously abide by the party's political discipline, abide by the Constitution and the rules and regulations of the party, in the political, ideological and maintain highly consistent with the CPC Central Committee on the action, there is no violation of the party's political discipline problems. 2, in the implementation of the central authorities of the eight provisions. Improving research, improving research methods, but there are less grass-roots units, primary first-hand an inadequate grasp of the problem, which is to be strengthened in the future. Second, construction, strictly in accordance with the provisions to streamline and improve the quality of meetings of the Conference. Third, streamlining file briefs, culture involves all aspects of propaganda and ideology, sometimes due to the practical needs of invention notifications, this area needs further

　streamlining. Four are standard visits, except as required to participate in training, no other activity. Five is to improve news reporting, for propaganda work strictly according to the regulations. Six is strictly your presentation published strictly according to the regulations.

　Seven is strictly thrift, required the use of vehicles and office space and corporate hospitality. 3, change the style.

　Propaganda and ideological work of the new situation and new requirements of the new tasks, had done a lot of fruitful work, has made many achievements, but further closer to the grass roots, close to reality, close to the masses and also inadequate innovation must continue to improve. Second, the "four winds" some outstanding issues 1, oppose formalism. One theory is that he didn't, with less close contact. Theoretical study of consciousness is not high enough, system performance is not strong enough; more passive learning, active learning few generalities and learn more, delving into less. Especially based on rational thinking on major issues, applying theory to guide the work done is not good enough, not really understand and grasp the spirit and essence of the scientific Outlook on development, did not truly achieve mastery, to apply, to a certain extent, affect the development and implementation of ideas and initiatives. Second, work arrangements, and less supervision. Propaganda and ideological work is the objective, which needs to keep the continuity efforts deployed, but stressed in the work time, less supervision. For example, color weekends in the summer theatrical activities, city square performances, urging townships, communities and rural areas shows the implementation is inadequate, insufficient cultural an educational role to play. Third base enough, master grass-less real. Propaganda and ideological work in the new situation of characteristics and regularity of enough, deep enough for grass-roots public opinion Dynamics survey, for grass-roots typically drive less. For example, rural culture team active, ... I'm not actively take the initiative to take up, the lack of spirit of daring to, resulting in some job had a lot of power, but no tangible results. Third, innovation, lack of motivation. Emancipation did not end, innovation does not exist.

　In practical work, not your head, previous work experience, lack of innovation initiatives, study on the characteristics of propaganda and ideological work under the new situation through, grip on grassroots ideological trends and changes are not deep, to promote new initiatives and explore new methods of ideological and cultural work is not much, and some lack of relevance and timeliness. 4, discipline, lowering, and hard work are lacking. While working and enterprising spirit down. No real solution to treat yourself right, correctly treat past honors, their complacency, and work to see their scores more, less checking his own shortcomings, like to listen to the praise, satisfied face, online promotion, there are typical, and lack of high standards and strict requirements, the effect is real. Second hard drive less. On hard and

　streamlining. Four are standard visits, except as required to participate in training, no other activity. Five is to improve news reporting, for propaganda work strictly according to the regulations. Six is strictly your presentation published strictly according to the regulations.

　Seven is strictly thrift, required the use of vehicles and office space and corporate hospitality. 3, change the style.

　Propaganda and ideological work of the new situation and new requirements of the new tasks, had done a lot of fruitful work, has made many achievements, but further closer to the grass roots, close to reality, close to the masses and also inadequate innovation must continue to improve. Second, the "four winds" some outstanding issues 1, oppose formalism. One theory is that he didn't, with less close contact. Theoretical study of consciousness is not high enough, system performance is not strong enough; more passive learning, active learning few generalities and learn more, delving into less. Especially based on rational thinking on major issues, applying theory to guide the work done is not good enough, not really understand and grasp the spirit and essence of the scientific Outlook on development, did not truly achieve mastery, to apply, to a certain extent, affect the development and implementation of ideas and initiatives. Second, work arrangements, and less supervision. Propaganda and ideological work is the objective, which needs to keep the continuity efforts deployed, but stressed in the work time, less supervision. For example, color weekends in the summer theatrical activities, city square performances, urging townships, communities and rural areas shows the implementation is inadequate, insufficient cultural an educational role to play. Third base enough, master grass-less real. Propaganda and ideological work in the new situation of characteristics and regularity of enough, deep enough for grass-roots public opinion Dynamics survey, for grass-roots typically drive less. For example, rural culture team active, ... I'm not actively take the initiative to take up, the lack of spirit of daring to, resulting in some job had a lot of power, but no tangible results. Third, innovation, lack of motivation. Emancipation did not end, innovation does not exist.

　In practical work, not your head, previous work experience, lack of innovation initiatives, study on the characteristics of propaganda and ideological work under the new situation through, grip on grassroots ideological trends and changes are not deep, to promote new initiatives and explore new methods of ideological and cultural work is not much, and some lack of relevance and timeliness. 4, discipline, lowering, and hard work are lacking. While working and enterprising spirit down. No real solution to treat yourself right, correctly treat past honors, their complacency, and work to see their scores more, less checking his own shortcomings, like to listen to the praise, satisfied face, online promotion, there are typical, and lack of high standards and strict requirements, the effect is real. Second hard drive less. On hard and

　the principle of simplified EIA of construction projects in the region. In terms of land, linked to the implementation of urban and rural construction land increase and decrease, replacement indicators for priority areas project. Charges, into the projects of water, electricity, administrative charges and preferential policies. In the area of taxation, and settled in areas of industry and its production company, within 5 years after the completion of fiscal incentives to enterprises. In terms of financing, integration of land, tax, financial and other resources, and construct "Government credit + business credit" credit system, establishment of marketization, commercialization and modernization of the investment and financing platform; effective Bank-enterprise docking, encourages private capital into the Park, to raise industry development fund. 5, optimize the environment and service industries. To create "policy lowlands, Highlands, integrity of service land, development land" as the goal, to optimize the area under development environment. All administrative law enforcement departments to appoint a full-time personnel stationed in areas dedicated to coordinating and solving problems associated with businesses in this sector. When there are substantial issues, sector leaders arranged to personally intervene, in-person, in-person push tangible area building a green light, easy line. To further reduce and standardize administrative examination and approval items, simplify examination and approval links, improve efficiency; according to the ...

　Since the educational practice of the mass line of the party, himself seriously in the education, practical control central "eight rules" and opposing "the four winds" and practicing "three Suns", and check the spirit of Jiao Yulu, ideology, solicit opinions based on outstanding problems checked swing, careful analysis and reflection. Will now check report is as follows: first, adherence to the party's political discipline, eight in the central provision, change the style of the basic situation of 1, in compliance with the party's political disciplines.

　Conscientiously abide by the party's political discipline, abide by the Constitution and the rules and regulations of the party, in the political, ideological and maintain highly consistent with the CPC Central Committee on the action, there is no violation of the party's political discipline problems. 2, in the implementation of the central authorities of the eight provisions. Improving research, improving research methods, but there are less grass-roots units, primary first-hand an inadequate grasp of the problem, which is to be strengthened in the future. Second, construction, strictly in accordance with the provisions to streamline and improve the quality of meetings of the Conference. Third, streamlining file briefs, culture involves all aspects of propaganda and ideology, sometimes due to the practical needs of invention notifications, this area needs further

　streamlining. Four are standard visits, except as required to participate in training, no other activity. Five is to improve news reporting, for propaganda work strictly according to the regulations. Six is strictly your presentation published strictly according to the regulations.

　Seven is strictly thrift, required the use of vehicles and office space and corporate hospitality. 3, change the style.

　Propaganda and ideological work of the new situation and new requirements of the new tasks, had done a lot of fruitful work, has made many achievements, but further closer to the grass roots, close to reality, close to the masses and also inadequate innovation must continue to improve. Second, the "four winds" some outstanding issues 1, oppose formalism. One theory is that he didn't, with less close contact. Theoretical study of consciousness is not high enough, system performance is not strong enough; more passive learning, active learning few generalities and learn more, delving into less. Especially based on rational thinking on major issues, applying theory to guide the work done is not good enough, not really understand and grasp the spirit and essence of the scientific Outlook on development, did not truly achieve mastery, to apply, to a certain extent, affect the development and implementation of ideas and initiatives. Second, work arrangements, and less supervision. Propaganda and ideological work is the objective, which needs to keep the continuity efforts deployed, but stressed in the work time, less supervision. For example, color weekends in the summer theatrical activities, city square performances, urging townships, communities and rural areas shows the implementation is inadequate, insufficient cultural an educational role to play. Third base enough, master grass-less real. Propaganda and ideological work in the new situation of characteristics and regularity of enough, deep enough for grass-roots public opinion Dynamics survey, for grass-roots typically drive less. For example, rural culture team active, ... I'm not actively take the initiative to take up, the lack of spirit of daring to, resulting in some job had a lot of power, but no tangible results. Third, innovation, lack of motivation. Emancipation did not end, innovation does not exist.

　In practical work, not your head, previous work experience, lack of innovation initiatives, study on the characteristics of propaganda and ideological work under the new situation through, grip on grassroots ideological trends and changes are not deep, to promote new initiatives and explore new methods of ideological and cultural work is not much, and some lack of relevance and timeliness. 4, discipline, lowering, and hard work are lacking. While working and enterprising spirit down. No real solution to treat yourself right, correctly treat past honors, their complacency, and work to see their scores more, less checking his own shortcomings, like to listen to the praise, satisfied face, online promotion, there are typical, and lack of high standards and strict requirements, the effect is real. Second hard drive less. On hard and