貨幣資金外文翻譯

1、<p><b>　　附錄</b></p><p>　　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

2、 want to carry out production and management must possess currency which is the postulate of production and management. Therefore currency capital management is the key content of enterprise financial management. If an e

3、nterprise wants to keep its legs in market economy, it must keep currency as its core management, research deep the</p><p>　　1.Division of control positions</p><p>　　(1) The establishment of the

4、 monetary system of personal responsibility of financing the business, a clear job-related </p><p>　　responsibilities and authority.</p><p>　　(2) Shall not act as the cashier's check, the ac

5、counting file custody and income, expenses, costs, claims, debt accounts for registration.</p><p>　　2. authorized the approval of the control</p><p>　　(1) Aclear approval of the monetary funds o

6、f the powers delegated by way of business, powers, procedures, responsibilities and related control measures. </p><p>　　(2) A clear money managers handle the responsibilities of business and work requirement

7、s. </p><p>　　(3) In strict accordance with the application, approval, review the procedures for payment of money to pay for the business.</p><p>　　3. cash control </p><p>　　(1) The

8、introduction of cash limits inventory management system. </p><p>　　(2) The scope of a clear-cash expenses and strictly enforced. </p><p>　　(3) Cash income into the bank in time, strictly control

9、 the cash, unauthorized use is strictly prohibited, lending money. </p><p>　　(4) the separation of revenue and expenditure management system. </p><p>　　(5) periodic inventory of the cash account

10、 is in line to do.</p><p>　　4. control of bank deposits </p><p>　　(1) Strengthen the management of bank accounts, namely the establishment of the basic operators and the general household deposi

11、ts, and shall deposit, cash settlement. </p><p>　　(2) Regular access to bank statements, confirmed the bank deposits, preparation of bank balance sheet adjustment. </p><p>　　5. instrument contro

12、l </p><p>　　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 pap

13、er to use. </p><p>　　6. seal control </p><p>　　(1) Financial Seal custody by the person, the individual chapters of the authorized officer or his custody. Custody of a person is prohibited to pa

14、y the full stamp. </p><p>　　(2) Strict implementation of procedures signed and sealed. </p><p>　　(3) The development of seal regulations issued under the seal of the custodian system of personal

15、 responsibility.</p><p>　　7. supervision and inspection </p><p>　　(1) Periodic inspection money business positions and personnel settings. </p><p>　　(2) Regular inspections authoriz

16、ed by the approval of the monetary funds the implementation of the system. </p><p>　　(3) Periodic inspection seal the custody of the situation. </p><p>　　(4) Periodic inspection instruments cust

17、ody case. </p><p>　　(5) Through a bank or business enterprise ERP system to gain prompt access to enterprise funds revenues and expenditures of money daily.</p><p>　　Fund management companies at

18、 this stage the financial problems in</p><p>　　1. Scattered funds, the use of low efficiency. At present, the enterprise group of funds focused on the needs of management and internal corporate funds distrib

19、uted 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 subsi

20、diary of relatively common, a number of Group subsidiaries set up by the hundreds of accounts at least as many as over a</p><p>　　However, Chain financial management of our present situation and existing pro

21、blems</p><p>　　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 mul

22、ti-species, 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 t

23、he same time, China still lacks the application of more mature chain of computerized sof</p><p>　　Rough accounting of the financial sector weakened the headquarters of the macro-control capacity.</p>

24、<p>　　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 cha

25、in, 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 allocat

26、ion of a single storage alone, while the purchase payment and accountin</p><p>　　3.Sales price management mechanism is not flexible chain are generally discounted merchandise, rebate or price reduction on th

27、e 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 Departmen

28、t is not human for the price adjustment, the price of goods for inventory, to supervise the implementation of the network.</p><p>　　4.The number of enterprises and employment, and overall quality is not high

29、, 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 their burden, in branch sales and distribution departments to replace the lar

30、ge 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 </p><

31、;p>　　5.Chain store, is divided into headquarters and branches of the financial relationship between the ambiguous, unknown powers and responsibilities of the purchases distribution center, distribution, delivery and r

32、etirement accounting replenishment and management, headquarters and main store is divided into the profit and loss accounts and the interests of distribution, all the sales outlets, such as accounting and management, did

33、 not form a complete system.</p><p>　　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, a

34、nd its level of 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

35、 traditional commercial enterprises chain management systems are not suited the requirements of enterprise cost</p><p>　　貨幣資金是企業(yè)資產的重要組成部分，是企業(yè)財務活動中值得高度重視的、高流動性的資產。任何企業(yè)要進行生產經營活動都必須擁有貨幣資金，持有貨幣資金是進行生產經營活動的基本條件。因

36、此，貨幣資金管理也是企業(yè)財務管理的核心內容。企業(yè)要在市場經濟中站穩(wěn)腳跟，必須抓住貨幣資金管理這個中心，深入研究生產經營中的資金運作，采取行之有效的管理方法，疏通資金流轉環(huán)節(jié)，加快資金周轉，提高經濟效益。隨著國有企業(yè)改革的不斷深入，如何加強貨幣資金管理，提高貨幣資金的使用效益是每個企業(yè)面臨的重要課題。貨幣資金狀況直接影響企業(yè)的生存，加強貨幣資金管理的研究和管理是搞活國有企業(yè)和防范金融風險的客觀要求；貨幣資金對于連鎖零售企業(yè)至關重要，貨幣資

37、金是連鎖企業(yè)資產流動性最強的資產，企業(yè)從事經營活動離不開貨幣資金的支持，如購買商品、支付工資、償還債務等，沒有貨幣資金的儲備，就無法保證企業(yè)經營活動的正常運行。貨幣資金是企業(yè)資產管理的重要組成部分。具體方法：</p><p><b>　　1、崗位分工控制</b></p><p>　?。?）建立貨幣資金業(yè)務的崗位責任制，明確相關部門和崗位的職責權限。</p>

38、;<p>　?。?）出納不得兼任稽核、會計檔案保管和收入、支出、費用、債權、債務賬目的登記工作。</p><p><b>　　2、授權批準控制</b></p><p>　?。?）明確審批人對貨幣資金業(yè)務的授權批準方式、權限、程序、責任和相關控制措施。</p><p>　?。?）明確經辦人辦理貨幣資金業(yè)務的職責范圍和工作要求。<

39、;/p><p>　?。?）嚴格按照申請、審批、復核、支付的程序辦理貨幣資金的支付業(yè)務。</p><p><b>　　3、現金控制</b></p><p>　?。?）實行現金庫存限額管理制度。</p><p>　?。?）明確現金開支范圍并嚴格執(zhí)行。</p><p>　?。?）現金收入及時存入銀行，嚴格控

40、制現金坐支，嚴禁擅自挪用、借出貨幣資金。</p><p>　?。?）實行收支兩條線管理制度。</p><p>　?。?）定期盤點現金做到賬實相符。</p><p><b>　　4、銀行存款控制</b></p><p>　?。?）加強銀行賬戶管理，分別設立基本戶和一般存款戶，并按規(guī)定辦理存款、取款結算。</p>

41、<p>　?。?）定期獲取銀行對賬單，查實銀行存款余額，編制銀行存款余額調節(jié)表。</p><p><b>　　5、票據控制</b></p><p>　　明確各種票據的購買、保管、領用、背書、注銷等環(huán)節(jié)的職責權限和程序，防止空白票據遺失和被盜用。</p><p><b>　　6、印章控制</b></p&g

42、t;<p>　　（1）財務專用章應由專人保管，個人名章應由本人或其授權人員保管。嚴禁一人保管支付款項所需的全部印章。</p><p>　?。?）嚴格履行簽字蓋章手續(xù)。</p><p>　　（3）制定印章管理規(guī)定，下發(fā)印章保管人崗位責任制。</p><p><b>　　7、監(jiān)督檢查</b></p><p>　

43、　（1）定期檢查貨幣資金業(yè)務相關崗位及人員的設置情況。</p><p>　?。?）定期檢查貨幣資金授權批準制度的執(zhí)行情況。</p><p>　?。?）定期檢查印章保管情況。</p><p>　?。?）定期檢查票據保管情況。</p><p>　?。?）通過企業(yè)內部銀行或企業(yè)ERP系統(tǒng)及時掌握企業(yè)每日貨幣資金收支情況。</p>&l

44、t;p>　　目前現階段企業(yè)財務資金管理中存在的問題 ：資金散亂，使用效率低下。目前，企業(yè)集團資金集中管理的需要和內部多級法人資金分散占用現實的矛盾已成為現階段企業(yè)財務資金管理中最突出問題。一是子公司多頭開戶的現象比較普遍，一些集團旗下各子公司設立的賬戶少則數百，多則逾千，資金管理嚴重失控。二是投資決策隨意性大，有些企業(yè)不顧自身的能力和發(fā)展目標，盲目投資，熱衷于鋪新攤子，投資失誤多，損失嚴重，使本來就十分緊張的資金狀況雪上加霜。三是

45、資金沉淀嚴重，占用不盡合理，貨款拖欠居高不下，產成品資金有增無減，周轉緩慢，企業(yè)信用和盈利能力下降。</p><p>　　我國連鎖企業(yè)財務管理的現狀及存在的問題</p><p>　　1、核算不夠細化，財務預測、分析、控制及參與決策的能力有待加強 連鎖企業(yè)經營的商品大多是品種多、單價低、數量大的日用百貨、副食品、五金等，會計核算比較煩鎖，又由于分店數目多而且位置分散，財務集中管理有一定的難度

46、。同時，目前我國尚缺乏較成熟的適用連鎖企業(yè)的電算化軟件，企業(yè)仍依靠手工進行賬務處理，缺乏建立有效反映經濟業(yè)務的會計核算體系，無法從更高層次向經營管理部門提供信息。會計核算的粗化弱化了總部財務部門的宏觀調控能力。</p><p>　　2、集中采購有名無實 雖然連鎖企業(yè)多數設有配供中心統(tǒng)一采購進貨，統(tǒng)一驗收入庫，統(tǒng)一向連鎖網點調配送貨，但在實際運作時，由于購貨和運輸方便，購進商品往往直接送達連鎖網點，鮮活商品更是由連

47、鎖網點代總部填制入庫單和調撥單，而進貨付款和會計核算仍由總部處理。由于流通和票證流轉不同步，票證傳遞不及時，直接影響了總部對庫存商品總量的控制及貨款結算和會計核算，一部分商品連鎖網點自行采購的商品不經總部而貨款由總部結算，使總部對各連鎖網點的商品采購失去控制。</p><p>　　3、銷售價格管理機制不靈活 連鎖企業(yè)都一般將商品折扣、回扣或降價的權限集中在總部，由總部發(fā)出調價通知單或商品處理通知單交連鎖網點貫徹執(zhí)

48、行，但通知單下發(fā)后，總部卻無法組織人力對調價、削價商品進行盤點，以監(jiān)督各網點的執(zhí)行情況。。</p><p>　　4、企業(yè)用工數量多，綜合素質不高，流動性過強，影響了勞動生產率和服務質量的提高 有些連鎖企業(yè)為了減輕自身負擔，在分店營業(yè)部門、配送部門以大量臨時工代替正式工，但這些臨時工責任心不強、服務態(tài)度較差，甚至有監(jiān)守自盜行為。另外，物流的配送效益也不高。由于總部對各連鎖網點商品管理不嚴，以計算機管理系統(tǒng)進行庫存結

49、構分析，訂貨管理等尚未深入，導致配送中心與網點以及總部出現商品盤點不實，積壓和殘次毀損較多現象。同時，在不明各網點庫存結構的情況下，憑企業(yè)配送中心一線主管經營訂貨，難免考慮不周到，橫向協(xié)調弱，處理突發(fā)事件速度慢等缺陷，使商品配送不到位，庫存結構調整明顯滯后，導致連鎖企業(yè)統(tǒng)一進貨、降低商品采購費用，提高單品毛利的優(yōu)勢沒有得到充分發(fā)揮。 </p><p>　　5、連鎖經營總店、分設總店和分店的財務關系不清、權責不明

50、配送中心的購貨、配貨、送貨及退補貨的核算與管理，總店及分設總店的盈虧核算及利益分配，各分店的銷貨核算與管理等，沒有形成一套完整的制度體系。</p><p>　　6、費用控制缺乏彈性 由于連鎖經營企業(yè)在店面設置、店內裝潢、商品陳列、經營品種等方面的一致性，其固定費用水平是相同的。因此連鎖經營企業(yè)的費用計劃不是為實現既定的費用目標，而是以數量目標表現的營業(yè)日程費用表，傳統(tǒng)商業(yè)企業(yè)的費用管理制度不適應連鎖經營企業(yè)費用管