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货币资金是单位资产的重要组成部分,是企业的血液,持有货币资金是一个单位运行的基本条件,同时货币资金又是流动性最强、控制风险最高的资产,大多数在违法乱纪行为都与货币资金有关。近年来,为了加强农垦企业内部各单位财务管理,有效的提高资金利用率,以管理局为中心对各基层单位资金核算实行集中统一管理,把刚性预算与货币预算管理有效地结合起来,仅有预算没资金,预算就无法运行;有资金没预算,钱就不准乱花。本文对货币资金集中管理中的成效和有关问题进行探讨。
Monetary capital is an important part of the unit assets, is the blood of enterprises, holding monetary funds is the basic condition for a unit to operate, while monetary funds are the strongest liquidity, the highest risk control assets, most of the acts in violation of law All related to monetary funds. In recent years, in order to strengthen the financial management of all units within the land reclamation enterprises and effectively increase the utilization rate of funds, centralize and unify the capital accounts of various grass-roots units with the Authority as the center, and combine the rigid budget with the monetary budget management effectively. Only The budget is not funded, the budget will not be able to run; there is no budget, the money is not allowed to indiscriminately spend. This article discusses the effectiveness of the centralized management of monetary funds and related issues.