货币资金外文翻译

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 managementmust possesscurrency which is the postulate of production and management. Therefore curre

2、ncy 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 circ

3、ulation, 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 five

4、models about currency capital management. Specific ways:1.Division of control positionsThe establishment of the monetary system of personal responsibility of financing the business, a clear job-relatedresponsibilities and authority.Shall not act as the cashiers check, the accounting file custody and

5、 income,expenses, costs, claims, debt accounts for registration.2. authorized the approval of the controlAclear approval of the monetary funds of the powers delegated by way of business, powers, procedures, responsibilities and related control measures.A clear money managers handle the responsibilit

6、ies of business and work requirements.In strict accordance with the application, approval, review the procedures for payment of money to pay for the business.3. cash controlThe introduction of cash limits inventory management system.The scope of a clear-cash expenses and strictly enforced.Cash incom

7、e into the bank in time, strictly control the cash, unauthorized use isstrictly prohibited, lending money.the separation of revenue and expenditure management system.periodic inventory of the cash account is in line to do.4. control of bank depositsStrengthen the management of bank accounts, namely

8、the establishment of the basic operators and the general household deposits, and shall deposit, cash settlement.Regular access to bank statements, confirmed the bank deposits, preparation of bank balance sheet adjustment.5. instrument controlClear the purchase of a variety of instruments, custody, r

9、ecipients, endorsement, cancellation rights and other aspects of the responsibilities and procedures to prevent lost and stolen blank paper to use.6. seal controlFinancial Seal custody by the person, the individual chapters of the authorized officer or his custody. Custody of a person is prohibited

10、to pay the full stamp.Strict implementation of procedures signed and sealed.The development of seal regulations issued under the seal of the custodian system of personal responsibility.7. supervision and inspectionPeriodic inspection money business positions and personnel settings.Regular inspection

11、s authorized by the approval of the monetary funds the implementation of the system.Periodic inspection seal the custody of the situation.Periodic inspection instruments custody case.Through a bank or business enterprise ERP system to gain prompt access to enterprise funds revenues and expenditures

12、of money daily.Fund management companies at this stage the financial problems in1. Scattered funds, the use of low efficiency. At present, the enterprise group of funds focused on the needs of management and internal corporate funds distributed multi-leveloccupied by the contradiction between the re

13、ality has become a financialfund management companies at this stage the most prominent problems. First, the phenomenon of multiple accounts opened by a subsidiary of relatively common, a number of Group subsidiaries set up by the hundreds of accounts at least as many as over a thousand, out-of -cont

14、rol financial management seriously. Second, investment decision-making arbitrary, some risking their own business and development goals, blind investment and keen on the new shop stalls, investment mistakes and more serious damage to the already very tight financial situation even worse. Third, seri

15、ous sedimentation of funds, the occupier is not quite rational, loan delinquency remains high, finished goods increasing the funds, the slow turnover, business credit anddeclining profitability.However, Chain financial management of our present situation and existing problems 1.Not enough detailed a

16、ccounting, financial forecasting, analysis, control andparticipation in decision-making needs to be strengthened the capacity of the commodity chain enterprises are multi-species, low-priced, large number of daily, non-staple food, hardware, accounting lock trouble and as a result of the number and

17、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 software, enterprises still rely on manual handling accounts, lack of economic activity reflect the establishment of an effecti

18、ve 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 capacity.2.Centralized purchasing in name only while the majority of chains with uniform distribution center for goods p

19、rocurement,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 a

20、nd the allocation of a single storage alone, while the purchasepayment and accounting by the Headquarters.Tickets as a result of circulation and circulation is not synchronized, ticket delivery is not timely, a direct impact on the headquarters of the total stock control and payment settlement and a

21、ccounting, as part of its own procurement of goods chain network of goods without payment by the Headquarters and Headquarters settlement to the headquarters of the procurement of goods chain outlets out of control.3.Sales price management mechanism is not flexible chain are generally discounted mer

22、chandise, rebate or price reduction on the headquarters of the authority, issued by the headquarters to deal with commodity price adjustment notice or notice pay the implementation of chain outlets, but the notice issued, the total Organization of the Department is not human for the price adjustment

23、, the price of goods for inventory, to supervise the implementation of the network.4.The number of enterprises and employment, and overall quality is not high, the flow was too strong, and the impact of the labor productivity and service improvement in the quality chain in order to alleviate some of

24、 their burden, in branch sales and distribution departments to replace the large number of temporary workers, but these temporary workers do not have a strong sense of responsibility, poor attitude, and even acts of embezzlement.In addition, the logistics of distribution efficiency is not high. As t

25、he headquarters of the poor management of goods chain network, computer inventory management system for structural analysis, order management, and so have not been in depth, resulting in distribution centers and headquarters locations as well as the emergence of false goods, inventory, backlog and t

26、he more damage is defective.At the same time, the network inventory in the unknown structure, based on first-line distribution center in charge of enterprises operating order, it is inevitable to consider not thoughtful, weak horizontal coordination, slow to deal with emergency cases, such as defect

27、s, not in place to enable delivery of goods, inventory of structural adjustment has lagged , leading to a unified chain purchasing, procurement of goods to reduce costs and increase the advantages of a single goods Maori have not been brought into full play.5.Chain store, is divided into headquarter

28、s and branches of the financial relationshipbetween the ambiguous, unknown powers and responsibilities of the purchases distribution center, distribution, delivery and retirement accounting replenishment and management, headquarters and main store is divided into the profit and loss accounts and the

29、 interests of distribution, all the sales outlets, such as accounting and management, did not form a complete system.6.Lack of flexibility as a result of cost control chain operator set up in the store, shop decoration, commodity display, management and so the consistency of species, and its level o

30、f fixed costs are the same. Chain operator, therefore the cost is not the cost to achieve the goals established, but the number of goals of the business agenda of the cost of performance tables, the cost of traditional commercial enterprises chain management systems are not suited the requirements o

31、f enterprise cost management.货币资金是企业资产的重要组成部分， 是企业财务活动中值得高度重视的、 高流动性的资产。任何企业要进行生产经营活动都必须拥有货币资金， 持有货币资金是进行生产经营活动的基本条件。 因此，货币资金管理也是企业财务管理的核心内容。 企业要在市场经济中站稳脚跟， 必须抓住货币资金管理这个中心， 深入研究生产经营中的资金运作，采取行之有效的管理方法，疏通资金流转环节，加快资金周转，提高经济效益。随着国有企业改革的不断深入， 如何加强货币资金管理， 提高货币资金的使用效益是每个企业面临的重要课题。 货币资金状况直接影响企业的生存， 加强货币资金管理

32、的研究和管理是搞活国有企业和防范金融风险的客观要求； 货币资金对于连锁零售企业至关重要， 货币资金是连锁企业资产流动性最强的资产， 企业从事经营活动离不开货币资金的支持， 如购买商品、支付工资、偿还债务等，没有货币资金的储备，就无法保证企业经营活动的正常运行。 货币资金是企业资产管理的重要组成部分。 具体方法：1、岗位分工控制1）建立货币资金业务的岗位责任制，明确相关部门和岗位的职责权限。2）出纳不得兼任稽核、会计档案保管和收入、支出、费用、债权、债务账目的登记工作。2、授权批准控制1）明确审批人对货币资金业务的授权批准方式、权限、程序、责任和相关控制措施。2）明确经办人办理货币资金业务的职责

33、范围和工作要求。3）严格按照申请、审批、复核、支付的程序办理货币资金的支付业务。3、现金控制1）实行现金库存限额管理制度。2）明确现金开支范围并严格执行。3）现金收入及时存入银行，严格控制现金坐支，严禁擅自挪用、借出货币资金。4）实行收支两条线管理制度。5）定期盘点现金做到账实相符。4、银行存款控制1）加强银行账户管理，分别设立基本户和一般存款户，并按规定办理存款、取款结算。2）定期获取银行对账单，查实银行存款余额，编制银行存款余额调节表。5、票据控制明确各种票据的购买、保管、领用、背书、注销等环节的职责权限和程序，防止空白票据遗失和被盗用。6、印章控制1）财务专用章应由专人保管，个人名章应由

34、本人或其授权人员保管。严禁一人保管支付款项所需的全部印章。2）严格履行签字盖章手续。3）制定印章管理规定，下发印章保管人岗位责任制。7、监督检查1）定期检查货币资金业务相关岗位及人员的设置情况。2）定期检查货币资金授权批准制度的执行情况。3）定期检查印章保管情况。4）定期检查票据保管情况。5）通过企业内部银行或企业 ERP系统及时掌握企业每日货币资金收支情况。目前现阶段企业财务资金管理中存在的问题 ：资金散乱，使用效率低下。目前，企业集团资金集中管理的需要和内部多级法人资金分散占用现实的矛盾已成为现阶段企业财务资金管理中最突出问题。 一是子公司多头开户的现象比较普遍， 一些集团旗下各子公司设立的账户少则数百， 多则逾千，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，使本来就十分紧张的资金状况雪上加霜。三是资金沉淀严重，占用不尽合理，货款拖欠居高不下，产成品资金有增无减，周转缓