药业公司货币资金管理研究.docxVIP

PAGE 目录 TOC \o 1-3 \h \z \u 1前言 1 1.1项目研究目的及意义 1 1.2国内外相关研究现状文献综述 1 1.3研究内容与方法 3 2药业公司货币资金管理现状 4 2.1药业公司概况 4 2.2药业公司货币资金管理情况 5 3药业货币资金管理存在的问题 5 3.1货币资金使用效率差 5 3.2信息传递的准确性和时效性不足 6 3.3货币资金实际使用情况与预算偏差大 8 4药业货币资金管理存在问题的原因 9 4.1银行账户林立众多，资金散乱 9 4.2多系统并立运行，信息传递路径缺失 10 4.3预算编制不严谨 11 5药业货币资金管理存在问题的优化方案 12 5.1集中统一使用和管理货币资金 12 5.2完善信息路径，整合现有的信息管理系统 12 5.3加强对预算的监督和控制力度 13 6结束语 14 药业公司货币资金管理研究 摘要：随着经济的发展以及结构上的调整，对中小企业的经营管理提出了更高的要求，而作为企业所有资产中，货币资金以其流动性强、风险高的特点，在中小企业的生产经营活动中有着极为重要的地位。本文以药业公司为研究对象，将理论与实际相结合，发现药业公司由于货币资金管理意识水平低和货币资金使用效率差、技术管理方法不完善、预算编制不严谨导致银行账户林立众多，资金散乱、资金使用信息传递不准确、不及时、货币资金使用情况与预算偏差大等问题，并据此提出相应的解决措施，力图为改善药业公司的货币资金管理现状提供思路。 关键词：货币资金管理；收支两条线；信息系统；预算管理 The Research of Monetary fund management in JianQun Pharmaceutical Company Abstract: With the development and the adjustment of structural in economy, the higher requirements are put forward for the operation and management of small and medium-sized enterprises. However, monetary fund has these peculiarities that it is the most liquid and the most risk asset of all assets in enterprises and plays an extremely important role in the production and operation of small and medium-sized enterprises. In this paper, as the research object, the JianQun Pharmaceutical Company, with combining theory with practice, has these problems: numerous bank accounts and scattered funds, the information of using fund is not accurate and timely, a big deviation between the using and budgeting of monetary fund. There are having three reasons, the poor level of monetary fund management consciousness and the efficiency of funds, poorly technical method in monetary fund management and casual budgeting work. Accordingly, this paper will give some solutions which are suit this company and try to offer an useful way to change the reality of the monetary fund management in the JianQun Pharmaceutical Company. Keywords: monetary fund management；separation between revenue and expenditure；