公司资金管理[文献翻译]23467.docx

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1、原文：The commpany fundss manaagemenntMoney iis a ccompanny enggaged in thhe ecoonomicc actiivitiees of the bbasic elemeents, the ccompanny is devellopingg the necesssary elemeents. Money iis a ccompanny enggaged in thhe ecoonomicc actiivitiees of the bbasic elemeents, the ccompanny is devellopingg the

2、 necesssary elemeents. The ccompannys ffinancces booth shhowed that compaany off resoource alloccationn, quaantityy and qualiity, aand allso reeflectts thee comppanyss capiital sstructture aand prropertty rigght reelatioons. CCompannys pproducction and mmanageement, finaancingg inveestmennt andd pro

3、ffit diistribbutionn are basedd on ccapitaal as the llink, from startt to ffinishh, thrroughoout thhe whoole prrocesss of ccompanny bussinesss actiivitiees. Fuund fllow inndex hhas beecome the ccompanny creedit eevaluaation and ddeveloopmentt poteentiall, vallue evvaluattion iis an imporrtant indexx

4、, in some placees, Baanks hhave sstarteed thee comppany ccash fflow ssituattion aas wheether to giive thhe commpany to prrovidee creddit iss an iimporttant bbasis, somee evenn to tthe coompanyys fuuture cash flow as reeimburrsemennt guaaranteees. TThus, strenngthenn finaanciall manaagemennt, immprov

5、iing caapitall operrationn beneefit iis thee comppany iin commpetittion iinvinccible and kkeep ssustaiinablee deveelopmeent immportaant guuaranttee. How to strenngthenn the cash managgementt? Froom thee folllowingg threee asppects: First, the ccompreehensiive buudget managgementt The buddget iis a k

6、kind oof conntrol mechaanism and iinstittutionnalizeed proocedurres annd impplemennting the ccentraalizedd fundd manaagemennt is the eeffecttive gguaranntee, compaany prroducttion aand opperatiing acctivitties oorderlly, iss the imporrtant guaraantee of thhe commpany shalll supeervisee and contrrol,

7、 aaudit, exammine tthe baasic bbasis. The compaany iss the comprrehenssive bbudgett manaagemennt in the pproducction and bbusineess opperatiion eaach liink immplemeentatiion buudget prepaaratioon, annalysiis, evvaluattion, the ccompanny prooductiion annd opeeratinng acttivitiies off all the ccapitaa

8、l exppendittures are ssubjecct to stricct buddget mmanageement in. TThe coompanyys buudget shoulld witth asssets aas a llink, practtises gradeed buddget, the pparentt comppany sshouldd lay partiicularr emphhasis on immprovee inveestmennt, fiinancee the budgeet to capittal maanagemment bbudgett is gg

9、iven priorrity tto, thhe uniified plannning ffund eexecuttes, ccentraalizedd manaagemennt, Suubsidiiary ccriterrion wwith pproducction managgementt budgget annd reiinforcce thee costt and flow of fuund buudget. The compaanys budgeet oncce detterminned, mmust bbecomee comppany oorganiizatioon of prod

10、uuctionn and operaating activvitiess legaal bassis, ddo nott get optioonal cchangee. Andd the compaany caapitall budgget iss the core of coompanyy overrall bbudgett, inccludinng annnual aand moonthlyy budgget. TThe annnual budgeet is calcuulate insidde yeaar commpany infloows annd outtflowss scalle.

11、 Acccordiing too the scalee of tthe coompanyy may deterrmine the ffinanccing aand innvestmment ppolicyy. Andd montthly bbudgett is mmore cclose to reealityy, cann accuuratelly refflect the mmonthlly cassh floow, acccordiingly can aalso sspeciffic addjustmment, finanncing and iinvesttment plan. Addii

12、tionaal funnds inn accoordancce witth thee purpposes, stilll cann commmit diividedd intoo the folloowing threee asspectss: thee budgget off budgget: 1、 and operaating activvitiess cashh floww budgget: mmainlyy inclludes businness iincomee and operaating expennditurres buudget. Busiiness incomme is t

13、hat a commpany selliing prroductts, prrovidiing laabor sservicces annd rennt asssets oobtainned caash innflow, annuual opperatiing reevenuee refllects the aannuall comppany tto recceive the ccapitaal sizze. Iss the compaanys varioous exxpendiituress budgget guuaranttee. MMonthlly inccome bbudgett is

14、 aable tto refflect relattivelyy cleaar cappital infloows rooughlyy timee for the ccompannys ccapitaal opeeratioon andd provvide aa relaativelly acccuratee basiis; Opperatiing exxpendiituress budgget coonsistts of compaany buusinesss acttivitiies alll cappital expennditurres buudget, and the ddiffer

15、rence of inncome is miirrorrring ccompanny in invesstmentt can proviide thhe sellf-cappital scalee, thee comppany iis invvestmeent, ffinanccing ppoliciies seelecteed, annd thee impoortantt basiis of monthhly opperatiing exxpendiiture budgeet andd the diffeerencee of iincomee critterionn can accurrat

16、elyy provvide ccompannys ffinanccing aand innvestmment pplan bbasis, incrrease the ccompannys ccapitaal opeeratioon effficienncy, rreducee the finanncial expennses. 2、the iinvesttment activvitiess of ccash fflow bbudgett: commpany in orrder tto obttain mmore pprofitts, exxpand the ssize oof thee com

17、ppany mmust cconducct efffectivve invvestmeent. IIt is dividded innto twwo kinnds: iit is a lonng-terrm invvestmeent, mmust uuse NPPV etcc to jjudge the ffeasibbilityy of iinvesttment projeects, belonng to invesstmentt retuurn peeriod long capittal exxpendiituress, butt alsoo incrrease the ccompanny

18、 devvelopmment ppotenttial oof powwerfull guarranteees, loong-teerm innvestmment ffunds life are llongerr, cappital usingg foreehead is laarger also, therreforee, askk accoordingg to tthe annnual self-ownedd finaancingg voluume annd loww costt of ffinanccing tto detterminne thee annuual innvestmment

19、 ccapitaal exppendittures budgeet. 2 it iss shorrt-terrm invvestmeents, whichh emphhasizees thee shorrt-terrm cassh liqquiditty, iss a kiind off longg-termm scalle esttablisshed uunder the ssituattion oof shoort-teerm asssets stockk retuurns pprobleem, itt is tto poiint too in nno sellectedd effeect

20、ie long-term invesstmentt plann, chooose llow-riisk, hhigh bbenefiit of invesstmentt deciisionss, thee comppanyss stocck funnd revvitaliize thhe risse, obbtain betteer inccome. 3、and ffinanccing aactiviities cash flow budgeet: fiinanciing buudget referrs to the cchosenn optiimizattion oof invvestmee

21、nt prrojectts, reemove self-ownedd fundds, chhoose low ffinanccing ssolutiions ffinanccing bbudgett. Andd effeectivee finaance ppolicyy alsoo requuires from interrnal mmaturiity sttructuure off debtt capiital ffund mmanageement up sttrengtthen tthe coompanyy leveel. Itt streessed form long-term asse

22、tts andd longg-termm liabbilitiies, ccurrennt asssets aand liiabiliities correesponddence betweeen thhe strructurre of finanncing strattegy aand coorrelaation. Second, streengtheen cenntraliized mmanageement of fuunds Centrallized fund accouuntingg is ffinanccial ccompannies aas thee carrrier oof th

23、ee centtralizzed fuund maanagemment mmode, the ggroups parrent ccompanny witth subbordinnates centrralizeed funnd mannagemeent coompanyy indeependeent maanagemment ggroup, the combiinatioon of fund settllementt and finanncial suborrdinatte uniit commpany finanncial functtion ccombinnationn, cappital

24、 effecctivelly ballance and tthe opptimizzationn of ccapitaal strructurre commbinattion, nbre goalss and proceess maanagemment ccombinnationn, forreign efficcient utiliizatioon andd riskk manaagemennt, caapitall of ccombinning iinformmationn manaagemennt andd busiiness proceess reeenginneerinng comm

25、binattion. This fund managgementt modee can be ffour rreunifficatiion tto desscribee, nammely: 1、unifiied baank acccountt manaagemennt, ennsure monettary ffund ssafetyy. Monney iss the most liquiid asssets, is thhe intternall conttrol oof thee key link. For the ppurposse of strenngthenning tthe moon

26、etarry funnd of beforrehandd conttrol oof monnetaryy fundd, perrfectiing thhe sysstem oof bassic innternaal draagged on thhe bassis off inteernal unitss, canncel iin soccial ffinanccial iinstittutionns andd keepp the redunndant accouunt ussing oonly bbasic paymeent acccountt and multiiple ccross cap

27、ittal acccountt and realiizing capittal exxpendiiture two llines. Thatt all subsiidiaryy needd moneey alll by tthe paarent compaany daaily ttransffer, aall inncome fundss are presccribedd way to paarent compaanys dailyy crosss insside aaccounnt, soo as tto enssure ggroup compaany off capiital rrecei

28、ppts annd uniified centrralizeed mannagemeent. AAnotheer subbsidiaary inn grouup of finanncial receiipts aand acccountt withhin thhe commpany, withh openn for groupp comppany iinternnal unnit beetweenn prodducts serviices tto proovide suppoort annd plaay setttlemeent fiinanciial coompanyys fiinancii

29、al fuunctioon to interrnal ttransaactionns setttlemeent innsteadd of mmonetaary fuund seettlemment, realiized tthe innternaal grooup wiithoutt moneetary fund turnoover. 2、unifiied diispatcching, streengtheen cappital fund operaation regullationn. To meet the nneeds of prroducttion aand buusinesss op

30、eeratioon andd consstructtion, unifiied diispatcching rightt, esppeciallly siignifiicant capittal innvestmment sscale of ovveralll plannning, conttrol, direcct invvestmeent fuunds tto a hhigh rreturnn low risk areass, andd alsoo givees subbsidiaary daaily mmoney managgementt authhorityy, reaalize gr

31、oupp to ssuborddinatee unitt fundds opeeratinng efffectivvely mmonitoor andd guarrd agaainst finanncial settllementt riskk. Grooup coompanyy accoordingg to tthe annnual budgeet schheduleed subbsidiaaries, affiiliatees of usingg the capittal sccale aaccordding tto thee annuual buudget requeest suubsi

32、diiary ppreparre monnthly budgeet, annd willl usee fundd quotta deccompossitionn to eevery day, the ggroup compaany heereby transsfer ffunds. The subsiidiaryy is tthrouggh alll moneey floows innto acccountt in aaccorddance with the pprescrribed colleectionn pathh deliimit tto grooup coompanyy accoou

33、nt, the ggroup compaany unnifiedd redeeploymment aand ennsure the ggroup compaany foor alll of tthe fuunds oof efffectivve conntrol, reduucing capittal ouutfloww and preciipitattion rrisk. Accorrdinglly grooup coompanyy can also plannning tto usee fundd, thee surpplus ffund tto adoopt efffectiive op

34、peratiion moode, hhas acchieveed goood retturns. 3、unifiied caapitall creddit maanagemment, ensurre finnancinng effficienncy annd saffety. Is unnifiedd inteernal crediit mannagemeent, tthrouggh grooup fiinanciial coompanyy focuused oon thee membber unnit exxecutees intternall loann systtem, pproperr

35、ly reegulatte intternall capiital fflows, optiimize capittal sttructuure, iinternnal crredit for pprovidding hhigh qqualitty loaan suppport. 2 itt is uunifieed forreign finanncing functtion, accorrding to thhe grooup fuund sttructuure opptimizzationn and the nneeds of thhe devvelopmment oof varrious

36、 unitss, uniified from commeerciall Bankks loaan to raisee moneey, ass the crediit mannagemeent ouutspreead, eemphassize tthe paarent compaany shhall, withoout thhe appprovall of gguarannty, eeach uunit oof memmber oof grooup haad volluntarrily tto extternall guarranteee to rreducee finaancingg cost

37、t and reducce thee conttingennt liaabilitties, preveent thhe occcurrennce off secuurity risk and eensuree finaancingg effiicienccy andd safeety. 4、unifiied fuunds oof proocess contrrol, uuse fuund effficieently. In tthe caapitall goalls on contrrol eaach yeear, ppreparre itss annuual buudget indexx,

38、 funnds tiied upp withh econnomic respoonsibiility systeem evaaluatiion inndexess hookks. Thhroughh the trackking eexaminnationn of bbudgett fundds froom matteriall purcchase, stocck, innventoory annd dissposall, prooductss salees efcc.so iimplemment pprocesss conntrol and mmanageement. Streengtheen

39、 thee proccess oof mannagemeent, uusing foreiign caapitall in iintrodducingg foreeign iinvesttment in doomestiic andd foreeign rrelevaant whhen sttrengttheninng lennding policcies aand innteresst rattes annd treends oof ressearchh, a ggood ggrasp of thhe utiilizattion oof forreign capittal prrojectt

40、 deciision-makinng shuut, reeasonaably ddetermmine tthe looan too effeectiveely usse schheme. Pay aattenttion tto forreign invesstmentt riskk prevventioon andd manaagemennt, thhe usee of mmoney DiaoQQi, innteresst rattes DiiaoQi, preppaymennt, fuuture foreiign exxchangge traading a varriety of foorm

41、s ssuch aas disssolvee debtt riskk. Third, the iimplemmentattion oof thee inteernal auditt systtem Cash fllow coontroll refeers too all compaany caash innflow and ooutfloow meaans off conttrol, it neeed a stronng deppartmeent acccordiing too effeectivee systtem too conttrol. The ffinancce deppartmee

42、nt off the compaany juust onne asppect oof thee impllementtationn and stilll havee audiit deppartmeents ffor chhecks. Mainnly inncludees: 1、organnizatiion guuaranttee. SShouldd centter arround the ffinanccial ccontrool to estabblish effecctive organnizatiion guuaranttee, OOrganiize annd impplemennt

43、daiily fiinanciial coontroll shalll esttablissh corrrespoondingg supeervisiion annd cooordinaation, arbiitratiion, tthe exxaminaation instiitutioons, wwill tthese instiitutioons off funcctionss mergge to the ccompannys sstandiing boody. SShall estabblish varioous exxecutiion buudget respoonsibiility

44、 centeer, maake eaach reesponssibiliity ceenter on thhe deccompossitionn of tthe buudget targeet cann conttrol aand caan asssume ccompleete reesponssibiliity. 2、systeem guaaranteee. Thhe intternall conttrol ssystemm inclludingg the organnizatiions desiggn andd inteernal compaany taake alll thee coor

45、rdinattion bbetweeen metthods and mmeasurres. TThese methoods annd meaasuress to pprotecct thee propperty of thhe commpany, checck thee accuuracy of acccountting iinformmationn, impprove operaation efficciencyy, makke rellevantt perssonnell folllow esstabliished managgementt poliicy. 3、inforrmatioon

46、 feeedbackk guarranteeed. Fiinanciial coontroll is aa dynaamic ccontrool proocess, to eensuree the finanncial budgeet impplemenntatioon, muust too eachh respponsibbilityy centter off budgget immplemeentatiion siituatiion too carrry on the ttrack, consstantlly adjjust ddeviattion, budgeet morre reaas

47、onabble, eexecutte morre efffectivve. The speecificc praccticess are: 1、ruledd overr all the ffunds, uniffied rredeplloymennt funnds too streengtheen thee manaagemennt of the ccompanny cassh. Too prevvent ccapitaal of extraacorpooreal circuulatioon, sttrengttheninng thee manaagemennt of fundss, mann

48、y commpaniees havve adoopted a serries oof meaasuress to sstrenggthen the ccash mmanageement. Can use oof cassh mannagemeent syystem incluudes: on hiis commpany shalll carrry outt striict maanagemment oof thee budgget, OOf thee variious ddeparttmentss to iimplemment sspare gold, Striict brranch open a bannk acccount managgementt: baalancee two liness, alll inccome uunifieed oveer commpany headqquarteers unnifie