财务管理专业-高新技术企业货币资金浅析—以立讯精密为例

摘 要货币资金是公司资产流动性和风险控制最高的重要组成部分，有效地管理好企业的资金风险后，可以有效保证企业的货币资金的安全性，进而规避财务风险。本文采用查阅相关资料和财务数据分析的方法,以立讯精密有限公司货币资金为代表的案例,发现该公司货币资金的运作管理方面有许多值得学习的地方，但是仍有不足之处。进一步研究发现，该公司货币资金管理存在货币资金过多还持续新增债务融资投资，长短期借款逐年累积、流动负债不合理等资金管理问题。为有效进行货币资金管理，立讯精密公司应提高企业的货币资金的预算制度，货币资金的风险管控能力，健全货币资金的内部管理制度，最后总结全文。关键词：立讯精密 货币资金 内部管理 风险管控AbstractMonetary capital is the most important part of a company's asset liquidity and risk control. After effectively managing the capital risk of an enterprise, it can effectively guarantee the security of the enterprise's monetary capital and avoid financial risks. This paper adopts the method of consulting relevant materials and financial data analysis, and takes the case of the monetary capital of lixun precision co., LTD as a representative. It finds that there are many aspects worth learning in the operation and management of the monetary capital of the company, but there are still some deficiencies. Further study found that the company's monetary fund management has such problems as too much monetary funds and continued new debt financing investment, long-term and short-term borrowing accumulated year by year, and unreasonable current liabilities. In order to carry out effective monetary fund management, lixun precision company should improve the budget system of monetary funds, the risk control ability of monetary funds, and improve the internal management system of monetary funds. Finally, the paper is summarized.Keywords: Lixun precision Monetary capital Internal management Risk control目...