浅析流动资产管理存在的问题及对策—以RK公司为例.docVIP

PAGE PAGE 16 PAGE 1 摘 要 在竞争越来越激烈的市场上，加强企业内部各方面的管理成为企业持续健康发展的重中之重，如果要让我从那么多管理方面上进行一个重要性排名的话，我认为流动资产管理应该排在第一位，因为流动资产相当于企业的血液，是企业生存发展的动力源泉。流动资产并不是指某一种资产，它是一个统称，主要包括：货币资金、应收账款和存货等。目前，企业财务管理的第一任务是合理控制流动资产并使其发挥最大的经济效益。据互联网数据得知，在流动资产这方面的管理上，我国中小企业做得并不是特别深入，往往存在内部控制的不规范、资金利用率低、管理者对应收账款的忽视和在管理存货的制度上的不完善等问题，在采购、验收入库及销售上没有做到合理的成本预算等，这些问题不解决都会影响企业的持续健康发展。为此，我将以RK公司为例，从货币资金、应收账款和存货这三个方面来分析其现状并找出其存在的弊端，并提出以下相关的优化对策：提高资金的利用率、增强资金的授权审批力度；加重管理者对应收账款的关注并建立风险防范机制；加强存货分类管理和内部控制等。 关键词：中小企业 流动资产 内部控制 Abstract In the increasingly competitive market, strengthening the internal management of all aspects of the enterprise has become the top priority for the sustainable and healthy development of the enterprise. If I want to rank the importance of so many aspects of management, I think the current asset management should be ranked first, because the current asset is equivalent to the blood of the enterprise, which is the power source for the survival and development of the enterprise. Current assets do not refer to a certain kind of assets, it is a general designation, mainly including: monetary capital, accounts receivable and inventory, etc. At present, the first task of enterprise financial management is to reasonably control the current assets and make them play the largest economic benefits. According to the Internet data, small and medium-sized enterprises in China do not go deep into the management of current assets. They often have problems such as nonstandard internal control, low utilization of funds, neglect of accounts receivable by managers and imperfection of inventory management system. They fail to achieve reasonable cost budget in purchase, acceptance, warehousing and sales If not solved, it will affect the sustainable and healthy development of the enterprise. For this reason, I will take rk company as an example, analyze its current situation and find out its disadvantages from three aspects of monetary capital, accounts receivable and inventory, and put forwar