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现金预算管理是现代企业进行财务管理的一项重要管理工具和手段,现金预算管理的实施能够帮助企业对各项资金进行合理的安排和调度,并实现资金使用成本的不断降低。所谓现金预算就是将企业内部所有的现金收支预算进行汇总,主要包括:现金收入、现金支出,现金多余、现金不足等内容,同时还包括对现金的筹集与运用等方面的内容。本文将以我国家电企业现金预算编制中存在的问题进行剖析,并根据家电行业的特点找出有针对性的解决问题的措施。
Cash budget management is an important management tool and means for financial management in modern enterprises. The implementation of cash budget management can help enterprises to make reasonable arrangements and dispatch of various funds and reduce the cost of using funds. The so-called cash budget is to summarize all the cash budget within the enterprise, including: cash income, cash expenditures, cash surplus, cash shortage, etc., but also include the contents of cash to raise and use. This article will analyze the existing problems in the preparation of the cash budget of China’s home appliance enterprises, and find out the pertinent measures to solve the problems according to the characteristics of the home appliance industry.