【正文】 常運(yùn)轉(zhuǎn)和經(jīng)營(yíng)效益意義重大。這些企業(yè)多頭開(kāi)戶，給會(huì)計(jì)核算、資金管理等諸多方面帶來(lái)不利影響。 企業(yè)多用各種單據(jù)、白條和借據(jù)抵頂庫(kù)存現(xiàn)金，現(xiàn)金余額長(zhǎng)期保留較大數(shù)額不加清理 ． 1 打亮公款私人借用長(zhǎng)期占用 有的企業(yè)用借條充抵庫(kù)存現(xiàn)金，不入賬，不清理，賬簿記錄中現(xiàn)金金額長(zhǎng)期保持高數(shù)額。其中的機(jī)會(huì)成本是指因持有貨幣資金而喪失的再投資收益 。企業(yè)可以在不影響信譽(yù)的情況下盡可 能推遲應(yīng)付款的支付期諸如支付應(yīng)付賬款，歸還借款和支付利息等盡量在最后期限支付。完整的貨幣資金預(yù)算應(yīng)包 括貨幣資金收入、貨幣資金支出、貨幣資金千余缺以及貨幣資金籌集等部分。 強(qiáng)化貨幣資金的保管和控制 加強(qiáng)對(duì)貨幣資金、會(huì)計(jì)憑證、原始的管理，要依法建賬，及時(shí)核對(duì)銀行賬目，認(rèn)真履行定期對(duì)賬、報(bào)賬 的制度，建立定期進(jìn)行檢查的制約機(jī)制。s annual National Day for Eye Care, the China Youth Development ServiceCenter and Zhejiang Medicine, a leading listed Chinese pharmaceutical pany, jointlyannounced the kickoff of the about one month, a questionnaire piled by top eye care medical experts in China willbe distributed through multiple online partners, including m, as well asthrough offline survey events held in universities, middle schools and primary schools acrossthe report will be released based on the survey statistics and analysis, and most importantly,guidelines for parents and youth on how to care for the eyes and prevent myopia — agrowing problem in China39。s team of more than 550 chefs. Many of the franchise39。s ancient tradition. ... It is not about exercise but to discover the sense of oneness with yourself, the world and nature.Zarthoshtimanesh, who runs his own yoga center, Iyengar Yogabhyasa, in the Indian financial capital of Mumbai, says: Chinese students are very respectful. For me, all students are the same no matter what their race is and where they e from. The most important thing is to remove mental walls. Zarthoshtimanesh learned yoga from the late Yogacharya Iyengar and traveled with the master to different countries. Consulate General of India in southern China39。但是，貨幣資金屬于非盈利資產(chǎn)，既使是銀行存款其利率 15 也非常低。嚴(yán)格企業(yè)內(nèi)部資金收入和支出審批程序。在貨幣資金預(yù)算中，應(yīng)把整個(gè)預(yù)算期分為若干個(gè)時(shí)期分別計(jì)算貨幣資金的余額。 對(duì) 于長(zhǎng)時(shí)間未能收回的款項(xiàng)和大額款項(xiàng)，企業(yè)可以派專人前往催收，如果企業(yè)的經(jīng)濟(jì)效益很好且財(cái)力雄厚，還可以考慮委托代理機(jī)構(gòu)催收賬款。因此，管理決策者本人應(yīng)加強(qiáng)自身約束，同時(shí)通過(guò)民主集中制、黨政聯(lián)席會(huì)等制度加強(qiáng)對(duì)其的監(jiān)督。這樣便逃脫了金融系統(tǒng)的監(jiān)督，給違法亂紀(jì)行為創(chuàng)造了溫床。加強(qiáng)資金管理的目的就是要求有效地保證一個(gè)企業(yè)隨時(shí)有資金可以利用，并從閑置的資金中得到最大的利息收人，也即要求在貨幣資金流動(dòng)性和盈利性之間做出抉擇，以期獲取最大的長(zhǎng)期利潤(rùn)。本文介紹了貨幣資金在企業(yè)管理中存在的問(wèn)題，分析了其問(wèn)題存在的原因，并提出了相應(yīng)的建議及解決策略。 企業(yè)“多頭開(kāi)戶“，影響了資金的有效使用 近年來(lái)，隨著我國(guó)從計(jì)劃經(jīng)濟(jì)體制向市場(chǎng)經(jīng)濟(jì)體制的轉(zhuǎn)變，企業(yè)實(shí)行“自主經(jīng)營(yíng)”，“自負(fù)盈虧”。據(jù)資料統(tǒng)計(jì)， 7 個(gè)國(guó)有企業(yè)中用借條抵庫(kù)存現(xiàn)金金額共計(jì) 萬(wàn)元，其中 305 長(zhǎng)為個(gè)人借款最多一個(gè)人借款高達(dá) 5 萬(wàn)元，時(shí)間最長(zhǎng)的一張借據(jù)已達(dá) 7 年之久，其中一些借款早已成為呆壞賬，借款人也已轉(zhuǎn)調(diào)其他省市，根本無(wú)法將借款收回。短缺成本是指 在貨幣資金持有量不足而又無(wú)法及時(shí)通過(guò)有價(jià)證券變現(xiàn)加以補(bǔ)充而給企業(yè)造成的損失。 二 正確計(jì)算并按期擻納各項(xiàng)稅款，控制設(shè)備維修和更新改造支出，提高經(jīng)濟(jì)效益。 11 貨幣資金流入量來(lái)源于銷售收入、投資收益以及其他貨幣資金收入。不符合審核程序不能支付資金，按規(guī)定實(shí)事求是報(bào)賬，不作假賬。s digitized society, will also be attached on the report.Myopia is not only a disease that makes people see things blurrily, but also leads to severeplications, such as glaua (increased pressure within the eyeball), and can causeblindness, said Zhou Yuehua, an established eye care specialist with Beijing TongrenHospital.It is very important for parents and children to know about the risk and care for their eyes.There are about 450 million myopia patients in China. Among Chinese myopia patients,30million are severe patients, according to ZhouThe prevalence of myopia among high school and college students is more than 70 percent,and the situation is continuously worsening, he Zhu, director with the China Youth Development Service Center, said long hours ofstudy, lack of exercise, especially outdoor activities, and attachment to electronic screen aresome of the top reasons behind the widespread myopia problems, and the increase ofyounger patients, although China has made great progress in improving the hardwarefacilities and lighting conditions in said he hopes the survey will alert people on the threatening situation, and also helpmedical experts to better guideline parents and children39。s most popular dishes are his brainchild. Lin says his secret of success is innovation rooted in experience: He spends months every year traveling and eating worldwide, seeking new ingredients and inspirations that could improve the offerings of Blue Frog restaurants. The restaurant chain regularly launches a new seasonal menu, usually featuring eight new dishes with fresh ingredients. The bestselling seasonal dishes later replace the least popular items on the regular menu, which is usually updated in late fall and boasts a selection of about 40 dishes. Food should have no bo