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资金管理对任何企业的意义都十分重大,它很大程度上保障了企业的生存。而对于上市公司,在筹资方式、投资主体等都有多元化趋势,加上上市公司资金结构的特殊性,使资金管理难度较大。对于一些上市公司资金管理水平低、公司内控制度流于形式、忽视现金流控制的现状,上市公司很有必要在强化资金管理方面做出更多努力,其中加强上市公司财务管理与分析的专业化、规范化尤为必要。本文就上市公司在强化资金管理上,从会计理论方面加以分析,希望观察到上市公司在资金管理方面的会计实务并为之找出缘由,以便于预测未观察到的资金管理方面的会计信息,从而为企业进一步提高资金管理水平提供依据。
The significance of fund management for any business is very significant, it largely protect the survival of enterprises. As for the listed companies, there are diversified trends in the ways of fund-raising and the investors, as well as the particularity of the capital structure of listed companies, making it more difficult to manage funds. For some listed companies, the level of fund management is low, the internal control system of the company is a mere formality, and the status quo of cash flow control is neglected. It is necessary for listed companies to make more efforts in strengthening capital management, in which the specialization of financial management and analysis of listed companies Standardization is especially necessary. In this paper, listed companies in strengthening the management of funds, from the accounting theory to be analyzed, hoping to observe the listed companies in the financial management of accounting practices and to find the reason for it in order to predict unforeseen financial management of the accounting information, Thus providing the basis for enterprises to further improve the level of capital management.