论广州恒大集团的货币资金管理问题研究及对策分析

论广州恒大集团的货币资金管理问题研究及对策分析

摘要

建立健全的货币资金内部控制制度，保证货币资金的安全和完整，收付合理合法，是企业发展的必然要求。本文根据对广州恒大集团的调查和研究，充分贯彻了理论与实践香相结合的原则，分析了广州恒大集团在货币资金管理方面出现的一系列问题，提出了要建立健全的货币资金内部控制制度，其主要内容有：建立适合企业自身的特点的货币资金权责分配体系，不相容职务分离；建立严格的授权审批制度来监督货币资金收付业务制定办理货币资金业务程序；记录和控制有关货币资金的文件；货币资金与记录保护控制；有关于货币资金的内部稽核。

资金是企业的血液，企业的发展过程，就是资金的运动过程。企业集团既要掌握货币资金管理的方向，同时又要发挥各级单位货币资金管理的积极性，这是集权与分权的结合。本文通过借鉴其他优秀企业和集团的在货币资金管理方面的成功经验和案例，提出对广州恒大集团货币资金集中管理的对策，即实行不相容的职务分离制度，加强集权从严治企，建立全面的资金预算管理中心。

关键字：货币资金管理问题对策

Abstract

To establish and perfect the internal control of monetary fund system to ensure that the monetary fund security and integrity, and gives reasonable and lawful, is the inevitable requirement of enterprise development. In this paper, based on the investigation and study of guangzhou evergrande group, fully embody the principle of combining theory and practice of incense, guangzhou evergrande group is analyzed, a series of problems in the monetary capital management is proposed to establish a sound system of internal control of monetary fund, the main contents are as follows: to establish suitable for enterprise's own characteristic distribution of power and responsibility of monetary fund system, separation of incompatible duties; Establish strict examining and approving system to supervise monetary funds receipt and payment business deal with monetary fund business procedures; Record and control of monetary fund documents; Money funds and record protection control; About monetary fund of internal audit. Money is the blood of the enterprise, the development of the enterprise, is the capital of the movement process. Enterprise group should not only grasp the direction of the monetary capital management, and to exert the enthusiasm of monetary fund management at all levels, this is the combination of centralization and decentralization. This article through to learn from other companies and good group in monetary fund management experience and successful cases, put forward to guangzhou evergrande group monetary fund centralized management countermeasures, which applies a system of separation of incompatible duties, strengthen the authority to govern, the establishment of comprehensive budget management center.

KEY WORDS: Monetary fund Management Problems Countermeasures

摘要..................................................... 错误！未定义书签。Abstract................................................. 错误！未定义书签。

一、绪论.................................................................

（一）选题目的及意义..................................................

1．选题目的.........................................................

2．选题意义.........................................................

（二）国内外研究现状..................................................

1．国内研究现状.....................................................

2．国外研究现状.....................................................

（三）主要研究内容....................................................

二、货币资金管理的相关理论................................................. （一）货币资金的定义及其特点 .............................................. （二）货币资金的作用 ...................................................... （三）货币资金内部控制的目标 .............................................. （四）货币资金内部控制风险及其管理内容 ....................................

1.货币资金风险 .........................................................................................................................

2.风险管理内容 .........................................................................................................................

三、广州恒大集团货币资金管理现状...........................................

（一）公司简介........................................................

（二）公司货币资金管理现状............................................

1．一支笔的审批制度.................................................

2．分权的管理模式...................................................

3．采用预算管理办法.................................................

四、广州恒大在货币资金管理存在的问题..........................................

（一）内部控制薄弱问题.............................................

1．一支笔的审批制度缺乏有效的分解与制衡.............................

2．监督控制不力.....................................................

（二）分权过度导致控制力不足..........................................

（三）预算管理不成熟不到位............................................

1．预算管理的激励性不强.............................................

2．预算的合理性和科学性不足.........................................

3．预算缺乏系统性...................................................

五、完善广州恒大货币资金内部控制的措施.....................................