浅议企业货币资金管理

浅议企业货币资金管理

摘要：货币资金是企业运营所需资金中以货币形态存在的那部分资产，一般包括现金、银行存款和其他货币资金。目前，随着经济发展，企业货币资金管理的问题非常突出，财务风险越来越显著，加强和完善企业货币资金管理是实现企业稳定发展，企业管理工作的重要组成部分，怎样管理和控制好企业货币资金，将有限的货币资金在企业经营活动中进行合理分配、有效使用是企业管理的一项重要工作。货币资金是企业的血液，也是企业进行生产经营活动的最基本要素，在企业经济活动中的作用不可小视，其管理也至关重要。货币资金管理的重要性已经得到了大多数企业管理者的认同，但由于其缺乏现代财务管理观，资金分散，监控不力，缺乏相关的控制，导致有关货币资金制度难以得到执行。企业货币资金的管理首先要从思想上重视，明确管理目的；其次要建立完善相关制度，并提高财务人员素质，保障制度实施；再次要善于利用网络，开展智能化管理。本文中谈一谈企业货币资金管理的几点体会。

关键词：货币资金管理建立完善制度提高人员素质

Brief Discussion on Monetary Funds Management Abstract: Currency, as a part of required assets for an enterprise’ normal operation, plays its role in the form of monetary funds. It generally consists of cash, bank deposits and some other types of monetary funds.

With the development of economy in recent years, some problems on the management of monetary fund are gradually exposed along with the increasingly financial risk. Therefore, strengthening and improving the management of monetary fund are considered to be essential parts to contribute to the steady development as well as a successful management of an enterprise. Meanwhile, the key point of enterprise management finally turns out to be “how to operate and take control of monetary fund under the principal of‘reasonable distribution’and‘effective function’while the enterprise keeps running”.

Monetary fund is supposed to be the blood of an enterprise and it should on no account be ignored in that it’s one of the most basic requirements for corporate operations. Thus the management of money justifiably seems to be a vital link in the economic activities of an enterprise.

The importance of monetary funds management has already been accepted by most managers, but due to their varied working experiences and the lack of an advanced view on financial management, it appears to be difficult for them to carry out a real policy on monetary fund management, and this is especially the case for those basic enterprises which are often characterized as “multiple accounts”, “funds dispersed”, and “lack of supervisory and internal control”.

To achieving a successful monetary fund management, an enterprise

should, in the first place, take the concept seriously and make the goal clear before establishing and revising relevant policies. Besides, the enterprise may seek to improve the professional quality of financial personnel, which would possibly be of some help to the application of policy. Finally, it’s necessary to skillfully take advantage of internet in order to put intelligent management into reality.

Key words: monetary fund management, establishing and perfecting the system, improving the quality of personnel

一、货币资金的概念

企业运营所需资金中以货币形态存在的那部分资产即货币资金。广义的货币资金按形态和用途不同包括库存现金、银行存款和其他符合现金定义的票证（也被称为其他货币资金）。狭义的货币资金即单指企业的库存现金。库存现金除了由财会部门集中保管的现金外，还有由有关部门保管的为满足企业内部经常使用现金的部门和人员日常零星开支需要的一部分现金，也被称为备用金。

银行存款指企业在经营过程中所发生的必须通过银行存款账户进行结算的一切货币收支业务。

除现金和银行存款以外的即其他货币资金，主要包括外埠存