企业货币资金管理案例分析.doc

试论企业货币资金管理——— 一项案例的研究 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。货币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。货币资金管理的关键在于“实时”过程掌控，着眼于“未来”风险防范，目标在“倍增”时间价值。企业货币资金管理的问题主要集中在资金流的管理上，资金流是一个企业的命脉，掌握了资金流，就掌握企业持续发展的关键命脉。因此如何打好资金仗一直是财务管理的重中之重；如何把钱管好，用在发展上，用在刀刃上，既要保持其充分流动性，又要增加其盈利性，一直是资金管理上一个值得探讨的问题。 关键词：货币资金；资金流；预算管理；风险控制 Money Management Business on Several Issues----- Take the Qingdao Port Group as the Example ABSTRACT Along with the globalized economy’s development, the enterprise is facing more opportunities and the challenge monetary fund management penetration in the enterprise production operation beginning to end, is the financial control central content, simultaneously is also the current business management work weak link monetary fund management key lies in “real-time” the process control, will focus in “the future” the risk guard, the goal in “the multiplication” the time value. Enterprise money management problems are mainly concentrated in the management of capital flow, capital flow is the lifeblood of a business, the master of the capital, on the sustainable development of enterprises grasp the key lifeline. So how to fight the war funds has been the top priority of financial management, how to manage well the money, used in the development, use the knife’s edge, it is necessary to maintain its full mobility, but also increase their profit-making, has been funding Management of a problem worth exploring. Keywords: Cash and cash equivalents ；Capital flow；Budget management 目录 引言 ...................................................................................................................................................................... 1 一、企业基本情况分析 ...................................................................................................................................... 1 二、青岛港集团的货币资金管理 ...................................................................................................................... 1 （一）加强资金预算管理 ...............................