题目：青岛啤酒股份有限公司货币资金管理探析摘要货币资金是关乎企业能够在市场中生存以及发展的关键所在。它的内容多样，现金，银行存款以及其他货币资金都属于货币资金的范畴。货币资金的含义是指企业正常经营需要的资金通过货币的形式而存在的资产。它的特点是流动性强，作用的范围大。当下，随着经济的飞速发展，企业在货币资金的监管方面出现了不少问题，而加大对企业货币资金的监管力度，则是使企业整体发展的重要因素之一。加强和完善对企业货币的管理，就是要把企业的货币资金进行合理的分配和使用。货币资金的合理利用对企业的的发展有着重大意义。同时，企业的经济活动少不了货币资金的参与。目前，越来越多的企业高层开始对企业货币资金的投入更多的关注，企业货币资金的重要性被越来越多的人所看到。但同时，因为货币资金本身具有较强的流动性，而且现有的监管力度不够等问题严重影响了有关制度的实施，本文首先对货币资金进行叙述，说明其对企业生存和发展的重要性，并根据青岛啤酒股份有限公司的实际情况，运用专业的知识，从而分析目前我国企业货币资金的状况，由此得出我过企业货币资金的管理存在着各种问题，其中预算制度不完善，企业内部制度不完善等问题普遍存在。要确保公司能够持续健康地发展,企业管理者必须要从思想上高度重视起来，建立完善相关管理制度，并提高财务人员素质。关键词：货币资金管理，内部控制，提高人员素质AbstractMonetaryfundmainlyincludecash,bankdepositsandothermonetaryfunds.Itistheenterprisesurvivalanddevelopmentofligament,asapartofrequiredassetsforanenterprise’normaloperation,playsitsroleintheformofmonetaryfunds.Itisthemostliquid,themostwidelyused.Withthedevelopmentofeconomyinrecentyears,someproblemsonthemanagementofmonetaryaremoreexposedalongwiththeincreasinglyfinancialrisk.Therefore,strengtheningandimprovingthemanagementofmonetaryfundareconsideredtobeessentialpartstocontributetothesteadydevelopmentaswellasasuccessfulmanagementofanenterprise.Meanwhile,thekeypointofenterprisemanagementfinallyturnsoutto“howtooperatethemonetaryfundundertheprincipalof‘reasonabledistribution’and‘effectivefunction’whiletheenterprisekeepsrunning”.Monetaryfundissupposedtobethebloodofanenterprise.Thusthemanagementofmoneyjustifiablyseemstobeavitallinkintheeconomicactivitiesofanenterprise.Theimportanceofmonetaryfundsmanagementhasalreadybeenacceptedbyalmostmanagers,butasaresultofthedispersingfundsandthelackofsupervision,itappearstobedifficultforthemtocarryoutarealpolicyonmonetaryfundmanagement.Thearticlefromtheoverviewofthemonetaryfunds,thispaperexpoundstheimportanceofmonetaryfundmanagementinenterprise.ThroughtheinvestigationonthesituationoftheLimitedbyShareLtdTsingtaoBrewerymonetaryfundmanagement.Thecombinationofknowledge,analyzesthepresentsituationofenterprisecurrencyfundmanagement,foundtheproblemofenterprisecurrencyfundmanagement,forexample:thebudgetsystemisnotscientific,Internalcontrolisnotperfectandothers.Theenterpriseshouldtaketheconceptseriouslyandrevisingrelevantpolicies,thantheenterprisemayseektoimprovetheprofessionalqualityoffinancialpersonnel.Inordertoensurethatthecompanycancontinuetodevelop.KeyWords：Monetaryfundmanagement,Internalcontrol,Improvingthequalityofpersonnel目录摘要.........................................................................................................IAbstract....................................................................................................II一绪论....................................................................................................1（一）选题背景...................................
