Second, the current problems in the capital management of Chinese enterprises, as we all know, in order to manage cash well, we must first analyze the reasons for the disadvantages in the use of cash in order to better improve it. ?
(1) Cash is used at will and transactions are very frequent. China's cash management regulations and enterprise internal control management measures clearly stipulate that the scope of cash use of enterprises is generally used for sporadic expenses such as wages, bonuses, purchase of agricultural and sideline products, payment of various benefits, and daily small management fees. In addition, all kinds of economic exchanges between enterprises must be settled by bank transfer. However, in practical work, some enterprises use cash exclusively for currency transactions for personal benefit. If some enterprise products are very tight, non-cash sales are often put forward when selling. The purpose of this is to speed up the capital turnover of this enterprise and avoid management confusion such as bad debts; In order to save money, some enterprises put forward the sales model of cash transaction on the spot and paying the full amount at one time, with the aim of greatly reducing the payment for goods and alleviating the cash usage of their own enterprises. On the surface, the above-mentioned massive use of cash has temporarily eased the operating conditions of enterprises, but in the long run, because enterprises do not have the best cash holdings, it affects the best combination of opportunities, management, shortages and other costs of enterprises, which is not conducive to the realization of investment decision-making arrangements and long-term development strategies of enterprises, and also hinders the normal production and development of enterprises. ?
(2) Mutual expenditure between enterprises is very serious. China's "Accounting Law" also clearly stipulates the accounting treatment methods of daily income and expenditure. Enterprises can't use the wrong accounting method of "using income to offset expenditure, using expenditure to offset income, confusing each other". It is necessary to use two lines of revenue and expenditure to make accounts, with the purpose of supervising enterprises' illegal tax evasion and reasonably supervising the normal production and operation of enterprises. However, in order to avoid the credit debt of banks and the law enforcement supervision of tax authorities, a large number of enterprises carry out a large number of cash circulation activities outside banks. Between enterprises, you have me, and I have you colluding with each other to carry out this kind of nepotism, keeping secrets for each other. This kind of behavior seems to be mutually beneficial, but it actually affects the country's currency withdrawal, making the country's currency quantity not truly reflected and effectively controlled, and ultimately affecting the country's macroeconomic adjustment strategy, thus affecting the economic policies of enterprises, and ultimately affecting the economic benefits of enterprises, and even the subsequent development and growth of enterprises. ?
(3) There are more white bars in the safe than cash. The so-called white note has no legal effect. There are no legal invoices and receipts for cash receipts and payments, and receipts or IOUs are written in white paper. Although it has no legal effect and is strictly prohibited by the state, it exists in a large number of enterprises today. Business leaders write IOUs for public and private entertainment, internal employees borrow money or buy a small amount of goods on business trips, write IOUs for simple accounting treatment, some employees secretly write IOUs for private use, and cashiers use long-term IOUs for private use to occupy corporate cash. The above behaviors range from several hundred yuan to tens of thousands of yuan, even hundreds of thousands and millions. In terms of time, it ranges from a few days to no date. In the end, the company's funds could not be recovered, and finally the company was in trouble. Such cases occur from time to time all over the country, and the list is endless. The lesson of blood warns us that it has brought huge economic losses to enterprises, brought huge disasters to the country, brought huge negative effects to enterprises and society, and seriously hindered the normal production and operation activities of enterprises and the harmonious atmosphere of social stability and unity. ?
Most enterprises have small coffers. Small coffers are commonly known as off-balance-sheet public funds of enterprises. It is formed by enterprises depositing their public funds into banks in the name of individuals. Because personal savings have the convenient conditions of "free access", it ensures that all unreasonable income and expenditure of enterprises are convenient to use, and banks also "turn a blind eye" for their own interests, resulting in more and more small coffers. Some enterprises. It has a long history in time and cannot be cured for a long time. And it is getting worse and worse, and there is a trend of expansion. The means are becoming more and more subtle and advanced. Seriously affected the normal operation of the national economy. ?
3. What measures should be taken to solve the problems existing in cash management of enterprises in China?
(1) Establish and improve the cashier post responsibility system, and comprehensively improve the comprehensive quality of relevant business personnel. Cashier's work is the first link of financial work, one of the most important positions, and the first level of financial work. Therefore, the comprehensive quality and professional ability of cashier personnel will be related to the overall quality of financial work. Therefore, the "Enterprise Internal Control Management Standard" stipulates that the first criterion for assessing cashier's post work is professionalism, both ability and political integrity, and morality first. Because of this, enterprises should arrange financial personnel with strong sense of responsibility and excellent moral character in the important position of cashier, regularly organize them to carry out continuing education and training, and participate in various activities that will help improve their business skills, so that they can have more contact with the external environment and enhance their sense of responsibility and mission. At the same time, we can consciously resist all kinds of illegal activities. For this important position, enterprises should pay more attention to it, implement special management, put an end to merger management, and often carry out the rotation system. This can not only avoid the occurrence of fraud, but also do a good job of mutual containment of important positions reasonably and effectively. At the same time, it also improves the comprehensive business ability of financial personnel. ? (2) Use cash correctly and reasonably, determine the best storage capacity reasonably, and improve the cash utilization rate. First, strengthen enterprise leaders and relevant responsible personnel's understanding of the meaning of cash and its role in the enterprise, so that they can understand the benefits brought by holding cash reasonably and properly, the increase of production cost and opportunity cost brought by holding too much cash, and the serious consequences of capital fracture and paralysis caused by the lack of cash in the enterprise; Secondly, through cases, they are warned of the loss of assets caused by the large amount of cash used by enterprises and the insecurity caused by individuals; Furthermore, a comprehensive explanation of the rational use of cash can not only promote the operation of various enterprises, but also effectively adjust the vicious circle of capital shortage of various enterprises. This not only injects power into the virtuous circle of enterprises, but also actively promotes the economic development of the whole society in a normal direction; Finally, the state should also revise some outdated cash use regulations, such as cash on hand and cash transaction limit, so as to adapt cash management to the economic development law under the current social market system and meet the cash demand of enterprises for normal operation. ? (3) Establish and improve the cash supervision system. As we all know, there would be no Fiona Fang without rules, so everything should be based on rules and evidence. This is the premise of doing everything well. Cash management should also establish a scientific and perfect whole process control system, which is the basis and criterion for cash management. Therefore, first of all, we should set up a fund control department within the enterprise, especially strengthen the management of cash, audit the daily settlement of cash at ordinary times, check the consistency of accounts and facts, supervise the IOUs of enterprises, and deal with the above problems strictly, so that the responsibility lies with people, and the punishment is well deserved and the prize is well deserved. At the same time, the results of rewards and punishments are open, which not only helps individuals, but also educates everyone, blocks many major hidden dangers and is more conducive to cash control. In addition, the regulatory authorities outside the enterprise should also jointly enforce the law. For example, tax departments, financial departments, auditing departments and legal departments go deep into enterprises, carefully check the business processes of current accounts of enterprises and the inflow and outflow of cash between enterprises and banks, and effectively investigate and deal with the situation of profiteering between enterprises on this basis. At the same time, we can also investigate the situation that enterprises and banks collude to set up small treasury privately, and then pass the audit of the legal department. It can stop the illegal and illegal phenomena such as enterprises sitting on a branch, setting up a private vault, and paying debts with IOUs in time, and can eliminate the above major hidden dangers in the bud as soon as possible, which is beneficial and harmless to enterprises, society and the country, and promotes the realization of the strategic objectives of enterprises. ?
Fourth, the conclusion? In short, in today's market economy system, if enterprises want to occupy the market and survive and develop continuously, they must do a good job in the management of funds, especially the use of cash, because doing a good job in cash management is an important way and means to improve the utilization rate of funds, speed up the turnover rate of funds and ensure that effective cash can play its best role. It is also an important measure for enterprises to achieve cost minimization, profit maximization and overall optimization.