-车轮
原文：
The company funds
management
Money is a
company engaged in the economic activities of the
basic
elements, the company is
developing the necessary elements.
Money is a company engaged in the
economic activities of the basic
elements,
the
company
is
developing
the
necessary
elements.
The
company's
finances both showed that company of
resource allocation, quantity and
quality, and also reflects the
company's capital structure and property
right
relations.
Company's
production
and
management,
financing
investment
and
profit
distribution
are
based
on
capital
as
the
link,
from
start
to
finish,
throughout
the
whole
process
of
company
business
activities.
Fund
flow
index
has
become
the
company
credit
evaluation
and
development potential, value evaluation
is an important index, in some
places,
Banks
have
started
the
company
cash
flow
situation
as
whether
to
give
the company to provide credit is an important
basis, some even to
the
company's
future
cash
flow
as
reimbursement
guarantees.
Thus,
strengthen
financial
management,
improving
capital
operation
benefit
is
the company in
competition invincible and keep sustainable
development
important guarantee.
How to strengthen the cash
management? From the following three
aspects:
First,
the comprehensive budget management
The budget is a kind of control
mechanism and institutionalized
procedures
and
implementing
the
centralized
fund
management
is
the
effective
guarantee,
company
production
and
operating
activities
orderly,
is the important guarantee of the
company shall supervise and control,
audit, examine the basic basis. The
company is the comprehensive budget
management
in
the
production
and
business
operation
each
link
implementation budget preparation,
analysis, evaluation, the company
production and operating activities of
all the capital expenditures are
subject
to
strict
budget
management
in.
The
company's
budget
should
with
assets
as
a
link,
practises
graded
budget,
the
parent
company should
lay
particular
emphasis
on
improve
investment,
finance
the
budget
to
capital
management
budget
is
given
priority
to,
the
unified
planning
fund
executes,
centralized
management,
Subsidiary
criterion
with
production
management
budget
and
reinforce
the
cost
and
flow
of
fund
budget.
The
company's
budget
once
determined,
must
become
company
organization
of
production
and
operating activities legal basis, do
not get optional change. And the
company capital budget is the core of
company overall budget, including
annual and monthly budget. The annual
budget is calculate inside year
company
inflows
and
outflows
scale.
According
to
the
scale
of
the
company
may
determine
the
financing
and
investment
policy.
And
monthly
budget
is
more
close to reality, can accurately reflect the
monthly cash flow,
accordingly
can
also
specific
adjustment,
financing
and
investment
plan.
Additional
funds
in
accordance
with
the
purposes,
still
can
commit
divided
into the following
three aspects: the budget of budget:
1
、
and
operating
activities
cash
flow
budget:
mainly
includes
business
income and
operating expenditures budget. Business income is
that a
company
selling
products,
providing
labor
services
and
rent
assets
obtained
cash
inflow,
annual
operating
revenue
reflects
the
annual
company
to
receive
the
capital
size.
Is
the
company's
various
expenditures
budget guarantee. Monthly income budget
is able to reflect relatively
clear
capital inflows roughly time for the company's
capital operation
and provide a
relatively accurate basis; Operating expenditures
budget
consists
of
company
business
activities
all
capital
expenditures
budget,
and the difference
of income is mirrorring company in investment can
provide the self-capital scale, the
company is investment, financing
policies
selected,
and
the
important
basis
of
monthly
operating
expenditure
budget
and
the
difference
of
income
criterion
can
accurately
provide
company's
financing
and
investment
plan
basis,
increase
the
company's capital
operation efficiency, reduce the financial
expenses.
2
、
the investment
activities of cash flow budget: company in order
to obtain more profits, expand the size
of the company must conduct
effective
investment. It is divided into two kinds: it is a
long-term
investment, must use NPV etc
to judge the feasibility of investment
projects, belong to investment return
period long capital expenditures,
but
also
increase
the
company
development
potential
of
powerful
guarantees, long-
term investment funds life are longer, capital
using
forehead
is
larger
also,
therefore,
ask
according
to
the
annual
self-owned
financing
volume
and
low
cost
of
financing
to
determine
the
annual
investment capital
expenditures budget. 2 it is short-term
investments,
which emphasizes the
short-term cash liquidity, is a kind of long-term
scale
established
under
the
situation
of
short-term
assets
stock
returns
problem, it is to point to in no
selected effectie long-term investment
plan,
choose
low-
risk,
high
benefit
of
investment
decisions,
the
company's stock fund revitalize the
rise, obtain better income.
3
、
and
financing
activities
cash
flow
budget:
financing
budget
refers
to the chosen
optimization of investment projects, remove self-
owned
funds, choose low financing
solutions financing budget. And effective
finance policy also requires from
internal maturity structure of debt
capital
fund
management
up
strengthen
the
company
level.
It
stressed
form
long-term
assets
and
long-term
liabilities,
current
assets
and
liabilities correspondence between the
structure of financing strategy
and
correlation.
Second,
strengthen centralized management of funds
Centralized
fund
accounting
is
financial
companies
as
the
carrier
of
the centralized fund
management mode, the group's parent company with
subordinates
centralized
fund
management
company
independent
management
group,
the
combination
of
fund
settlement
and
financial
subordinate
unit
company
financial
function
combination, capital
effectively balance
and
the
optimization
of
capital
structure
combination,
nbre
goals
and
process
management
combination,
foreign
efficient
utilization
and
risk
management, capital of combining
information management and business
process
reengineering
combination.
This
fund
management
mode
can
be
reunification
1
、
unified
bank
account
management,
ensure
monetary
fund
safety.
Money
is
the most liquid assets, is the internal control of
the key link. For
the purpose of
strengthening the monetary fund of beforehand
control of
monetary fund, perfecting
the system of basic internal dragged on the
basis
of
internal
units,
cancel
in
social
financial
institutions
and
keep
the
redundant
account
using
only
basic
payment
account
and
multiple
cross
capital account and
realizing capital expenditure two lines. That all
subsidiary
need
money
all
by
the
parent
company
daily
transfer,
all
income
funds
are
prescribed
way
to
parent
company's
daily
cross
inside
account,
so
as
to
ensure
group
company
of
capital
receipts
and
unified
centralized
management.
Another
subsidiary
in
group
of
financial
receipts
and
account
within the company, with open for group
company internal unit between
products
services
to
provide
support
and
play
settlement
financial
company's
financial
function
to
internal
transactions
settlement
instead
of
monetary
fund
settlement,
realized
the
internal
group
without
monetary
fund turnover.
2
、
unified
dispatching,
strengthen
capital
fund
operation
regulation.
To
meet
the
needs
of
production
and
business
operation
and
construction,
unified dispatching right, especially
significant capital investment
scale of
overall planning, control, direct investment funds
to a high
return low risk areas, and
also gives subsidiary daily money management
authority,
realize
group
to
subordinate
unit
funds
operating
effectively
monitor
and
guard
against
financial
settlement
risk.
Group
company
according to the
annual budget scheduled subsidiaries, affiliates
of
using
the
capital
scale
according
to
the
annual
budget
request
subsidiary
prepare monthly budget, and will use
fund quota decomposition to every
day,
the group company hereby transfer funds. The
subsidiary is through
all
money
flows
into
account
in
accordance
with
the
prescribed
collection
path
delimit
to
group
company
account,
the
group
company
unified
redeployment
and
ensure
the
group
company
for
all
of
the
funds
of
effective
control, reducing
capital outflow and precipitation risk.
Accordingly
group company can also
planning to use fund, the surplus fund to adopt
effective operation mode, has achieved
good returns.
3
、
unified
capital
credit
management,
ensure
financing
efficiency
and
safety. Is unified
internal credit management, through group
financial
company
focused
on
the
member
unit
executes
internal
loan
system,
properly
regulate internal capital flows,
optimize capital structure, internal
credit for providing high quality loan
support. 2 it is unified foreign
financing function, according to the
group fund structure optimization
and
the
needs
of
the
development
of
various
units,
unified
from
commercial
Banks
loan
to
raise
money,
as
the
credit
management
outspread,
emphasize
the
parent
company
shall,
without
the
approval
of
guaranty,
each
unit
of
member
of
group
had
voluntarily
to
external
guarantee
to
reduce
financing
cost and reduce
the contingent liabilities, prevent the occurrence
of
security risk and ensure financing
efficiency and safety.
4
、
unified funds
of process control, use fund efficiently. In the
capital
goals
on
control
each
year,
prepare
its
annual
budget
index,
funds
tied
up with economic responsibility system evaluation
indexes hooks.
Through
the
tracking
examination
of
budget
funds
from
material
purchase,
stock, inventory
and disposal, products sales implement process
control
and
management.
Strengthen
the
process
of
management,
using
foreign
capital
in
introducing
foreign
investment
in
domestic
and
foreign
relevant
when
strengthening
lending
policies
and
interest
rates
and
trends
of research, a good grasp of the utilization of
foreign capital
project
decision-making
shut,
reasonably
determine
the
loan
to
effectively
use
scheme.
Pay
attention
to
foreign
investment
risk
prevention
and
management,
the
use
of
money
DiaoQi,
interest
rates
DiaoQi,
prepayment, future
foreign exchange trading a variety of forms such
as
dissolve debt risk.
Third, the implementation of the
internal audit system
Cash
flow
control
refers
to
all
company
cash
inflow
and
outflow
means
of
control,
it
need
a
strong
department
according
to
effective system
to
control. The finance
department of the company just one aspect of the
implementation
and
still
have
audit
departments
for
checks.
Mainly
includes:
1
、
organization
guarantee.
Should
center
around
the
financial
control
to establish effective organization
guarantee, Organize and implement
daily
financial control shall establish corresponding
supervision and
coordination,
arbitration,
the
examination
institutions,
will
these
institutions of functions merge to the
company's standing body. Shall
establish
various
execution
budget
responsibility
center,
make
each
responsibility center on the
decomposition of the budget target can
control and can assume complete
responsibility.
2
、
system
guarantee.
The
internal
control
system
including
the
organization's design
and internal company take all the coordination
between methods and measures. These
methods and measures to protect the
property of the company, check the
accuracy of accounting information,
improve
operation
efficiency,
make
relevant
personnel
follow
established
management policy.