对连锁经营企业资金运行管理的思考

辽宁科技大学毕业设计（论文）第I页对连锁经营企业资金运行管理的思考摘要随着连锁企业在我国的迅猛发展，连锁企业运营中的各方面管理备受业内关注，如信息的管理，商品的管理，客流的管理，资金的管理等，上述方面管理的好坏直接关系到连锁企业经营效益的好坏和生死存亡，在各项管理中资金的管理对连锁企业的健康发展尤为重要，它犹如企业的血液，保证着企业的良性发展和壮大。连锁企业的资金管理主要包括投资资金，流动资金，货币资金等方面内容。金是企业的血液，资金管理的好坏关系企业的存亡与发展，目前，部分连锁企业因为资金管理运用不善，导致经营日渐萎缩乃至资金链断裂而倒闭，企业如何进行科学的资金管理，合理对资金进行规划配置，巧妙使资金增值，避免风险，让企业在商海中安全航行，成为企业日益关注的问题。基于对连锁企业实际调查，分析目前连锁企业现金流量管理现状，并提出优化其管理的对策。关键词连锁企业；资金管理；资金运行辽宁科技大学毕业设计（论文）第II页AbstractWiththechain'srapiddevelopmentinChina，Chainenterprisesinallaspectsofoperationsmanagementhasbeentheindustry'sconcern，Suchasinformationmanagement,productmanagement,trafficmanagement,fundsmanagement,Thequalityofthemanagementoftheseareasisdirectlyrelatedtotheoperationaleffectivenessofthechainandthequalityoflifeanddeath，Managementinthefinancialmanagementofthechainisparticularlyimportantforthehealthydevelopmentof，Itislikethebloodofenterprisestoensurethesounddevelopmentofenterprisesandgrowthof；Chainmanagementoffunds,includinginvestmentfunds,liquidity,capitalandotheraspectsofmonetary，Kimistheblood,thequalityoftherelationshipbetweenfundmanagementbusinesssurvivalanddevelopment，Atpresent,partofchainbecausetheuseofpoorfundmanagement,resultingintheshrinkingoperatingfundsaswellasstrandbreaksandthecollapseof.Howthefundmanagementofscientificandrationalallocationoffundsforplanning,value-addedsmarttomakemoney,avoidrisk，Sothatenterprisesinthesafenavigationoftheseatobecomethesubjectofgrowingconcerninbusiness，Chainbasedonanactualsurvey,analysisofcurrentcashflowmanagementchainthestatusquo,andproposedstrategiestooptimizetheirmanagement.KeywordsChain;Fundmanagement;Fundstorun辽宁科技大学毕业设计（论文）第III页目录摘要·································································································IAbstract····························································································II第1章绪论····················································································11.1课题背景···············································································11.2目前我国连锁经营企业资金运行管理的现状··································11.3资金运行管理在企业管理中的作用··············································2第2章连锁企业概述·········································································52.1连锁经营企业的发展································································52.2连锁经营企业的特点·································································52.3连锁企业财务管理的特点··························································6第3章连锁经营企业在资金管理中存在的问题········································73.1我国连锁企业财务管理的现状····················································73.2当前财务管理存在的问题··························································83.3制约财务资金管理的因素··························································9第4章连锁经营企业财务管理的建议与对策··········································104.1连锁经营企业的资金管理方法···················································104.1.1加强投资资金的管理与控制··············································104.1.2加强流动资金的管理与控制···············································104.1.3加强货币资金的管理与控制···············································114.1.4付款的管理与控制···························································124.2加强和改善企业财务资金管理运用·············································124.2.1管好用活资金，提高资金使用效益······································124.2.2抓好资金管理的基础工作··················································134.2.3大力推广应用计算机信息技术············································144.2.4完善结算中心制度，实施资金的集中管理·····························144.2.5推行委派制，强化内部审计···············································15辽宁科技大学毕业设计（论文）第IV页结论·······························································································17致谢·······························································································18参考文献·························································································19附录·······························································································20辽宁科技大学毕业设计（论文）第1页第1章绪论1.1课题背景商业连锁经营企业在20世纪初期从欧美国家开始发展,经历100多年的发展,目前已成为分布于全球许多国家的全球化企业,它们不但对全球服务零售业,也对许多发达国家和发展中国家的整体经济,社会文化,人民生活产生深远的影响。连锁经营符合现代化科学的经营原理。它使零售业摆脱了传统形式对其获得规模效益的束缚，创造了零售业更多的获得规模效益的机会和途径。同时，连锁商店的出现把资本经营的大规模要求同零售活动的分散化、个性化特点有机地结合在一起，创造了既不违背零售经营本质要求，又能实现大规模经营的零售形式。资金是企业的血液，资金管理的好坏关系企业的存亡与发展，目前，部分连锁企业因为资金管理运用不善，导致经营日渐萎缩乃至资金链断裂而倒闭，企业如何进行科学的资金管理，合理对资金进行规划配置，巧妙使资金增值，避免风险，让企业在商海中安全航行，成为企业日益关注的问题。连锁经营企业，特别是大型的集团公司由于下属的成员公司众多且分布在不同的地域或行业，对于集团公司总部来说很难对这些下属公司的生产经营活动有一个清晰的了解。因此想要能够很好的管理好整个集团公司，并使企业整体收益最大化，是一件非常有难度的事情。随着市场的发展，再采取这种旧的资金管理模式已经不能满足集团企业的健康发展。在国外一些发达国家中，早已引进了资金管理这一概念。资金管理主要涉及的方面包括融资，现金流管理，风险控制和管理，衍生品交易，利汇率管理，流动性管理，司库流程、电子系统管理，银行关系管理等。其所直接包括的领域可能关系到的税务，法律，信用管理，甚至国家宏观经济等。企业资金管理是一个比较复杂的课题，在我国引入这个概念的时间还很短，国内缺乏足够的认识，在一些大型企业中即使是从事这方面工作的人也很难对资金管理有一个清晰的诠释。随着企业之间的竞争日益激烈。“全球化”、“多元化”已经成为了企业发展的趋势。以企业资金管理为主线的新一代企业资管理模式正在一些大型集团公司中悄然兴起。1.2目前我国连锁经营企业资金运行管理的现状目前，我国连锁经营大致有以下几种：辽宁科技大学毕业设计（论文）第2页（1）以大型商业企业为龙头的百货及餐饮连锁经营企业，带动小企业加盟。（2）在原有国营副食商店和国营粮店基础上采用自由连锁形式发展起来的便民连锁店。（3）以专业经营为特色的连锁店。（4）平价仓储式连锁超市。连锁经营在我国已经显示出了良好的发展势头，但是也应该看到，我国的连锁经营是在一个不完善的市场经济条件下展开的，由于经济体制、市场环境、经济实力及管理水平等因素的制约，也暴露出诸多问题，当前大多数连锁经营企业对资金管理