【導(dǎo)讀】連鎖企業(yè)的資金管理主要包括投資資金，流動(dòng)資金，貨幣資金等方面內(nèi)。金是企業(yè)的血液，資金管理的好壞關(guān)系企業(yè)的存亡與發(fā)展，目前，部分連鎖。何進(jìn)行科學(xué)的資金管理，合理對(duì)資金進(jìn)行規(guī)劃配置，巧妙使資金增值，避免風(fēng)險(xiǎn)，讓企業(yè)在商海中安全航行，成為企業(yè)日益關(guān)注的問(wèn)題?；趯?duì)連鎖企業(yè)實(shí)際調(diào)查，分析目前連鎖企業(yè)現(xiàn)金流量管理現(xiàn)狀，并提出優(yōu)化其管理的對(duì)策。

　　

【正文】 trol (1) Financial Seal custody by the person, the individual chapters of the authorized officer or his custody. Custody of a person is prohibited to pay the full stamp. (2) Strict implementation of procedures signed and sealed. (3) The development of seal regulations issued under the seal of the custodian system of personal responsibility. 7. supervision and inspection (1) Periodic inspection money business positions and personnel settings. (2) Regular inspections authorized by the approval of the moary funds the implementation of the system. (3) Periodic inspection seal the custody of the situation. (4) Periodic inspection instruments custody case. (5) Through a bank or business enterprise ERP system to gain prompt access to enterprise funds revenues and expenditures of money daily. Fund management panies at this stage the financial problems in 1. Scattered funds, the use of low efficiency. At present, the enterprise group of funds focused on the needs of management and internal corporate funds distributed multilevel occupied by the contradiction between the reality has bee a financial fund management panies at this stage the most prominent problems. First, the phenomenon of multiple accounts opened by a subsidiary of relatively mon, a number of Group subsidiaries set up by the hundreds of accounts at least as many as over a thousand, outofcontrol financial management seriously. Second, investment decisionmaking arbitrary, some risking their own business and development goals, blind investment and keen on the new shop stalls, investment mistakes and more serious damage to the already very tight financial situation even worse. Third, serious sedimentation of funds, the occupier is not quite rational, loan delinquency remains high, finished goods increasing the funds, the slow turnover, business credit and declining profitability. However, Chain financial management of our present situation and existing problems enough detailed accounting, financial forecasting, analysis, control and participation in decisionmaking needs to be strengthened the capacity of the modity chain enterprises are multispecies, lowpriced, large number of daily, nonstaple food, hardware, accounting lock trouble and as a result of the number and location of outlets scattered, some financial centralized management more the same time, China still lacks the application of more mature chain of puterized software, enterprises still rely on manual handling accounts, lack of economic activity reflect the establishment of an effective accounting system, not from a higher level to provide information management departments. Rough accounting of the financial sector weakened the headquarters of the macrocontrol capacity. purchasing in name only while the majority of chains with uniform distribution center for goods procurement, Warehousing uniform acceptance, deployment of a unified work to the delivery chain, but in actual practice, due to the purchase and transport convenience, the purchase of goods, often directly to the chain outlets, fresh goods, it is by the chain on behalf of the headquarters work and the allocation of a single storage alone, while the purchase payment and accounting by the as a result of circulation and circulation is not synchronized, ticket delivery is not timely, a direct impact on the headquarters of the total stock control and payment settlement and accounting, as part of its own procurement of goods chain work of goods without payment by the Headquarters and Headquarters settlement to the headquarters of the procurement of goods chain outlets out of control. price management mechanism is not flexible chain are generally discounted merchandise, rebate or price reduction on the headquarters of the authority, issued by the headquarters to deal with modity price adjustment notice or notice pay the implementation of chain outlets, but the notice issued, the total Organization of the Department is not human for the price adjustment, the price of goods for inventory, to supervise the implementation of the work. number of enterprises and employment, and overall quality is not high, the flow was too strong, and the impact of the labor productivity and service improvement in the quality chain in order to alleviate some of their burden, in branch sales and distribution departments to replace the large number of temporary workers, but these temporary workers do not have a strong sense of responsibility, poor attitude, and even acts of addition, the logistics of distribution efficiency is not high. As the headquarters of the poor management of goods chain work, puter inventory management system for structural analysis, order management, and so have not been in depth, resulting in distribution centers and headquarters locations as well as the emergence of false goods, inventory, backlog and the more damage is the same time, the work inventory in the unknown structure, based on firstline distribution center in charge of enterprises operating order, it is inevitable to consider not thoughtful, weak horizontal coordination, slow to deal with emergency cases, such as defects, not in place to enable delivery of goods, inventory of structural adjustment has lagged , leading to a unified chain purchasing, procurement of goods to reduce costs and increase the advantages of a single goods Maori have not been brought into full play. store, is divided into headquarters and branches of the financial relationship between the ambiguous, unknown powers and responsibilities of the purchases distribution center, distribution, delivery and retirement accounting replenishment and management, headquarters and main store is divided into the profit and loss accounts and the interests of distribution, all the sales outlets, such as accounting and management, did not form a plete system. of flexibility as a result of cost control chain operator set up in the store, shop decoration, modity display, management and so the consistency of species, and its level of fixed costs are the same. Chain operator, therefore the cost is not the cost to achieve the goals established, but the number of goals of the business agenda of the cost of performance tables, the cost of traditional mercial enterprises chain management systems are not suited the requirements of enterprise cost management. 貨幣資金是企業(yè)資產(chǎn)的重要組成部分，是企業(yè)財(cái)務(wù)活動(dòng)中值得高度重視的、高流動(dòng)性的資產(chǎn)。任何企業(yè)要進(jìn)行生產(chǎn)經(jīng)營(yíng)活動(dòng)都必須擁有貨幣資金，持有貨幣資金是進(jìn)行生產(chǎn)經(jīng)營(yíng)活動(dòng)的基本條件。因此，貨幣資金管理也是企業(yè)財(cái)務(wù)管理的核心內(nèi)容。企業(yè)要在市場(chǎng)經(jīng)濟(jì)中站穩(wěn)腳跟，必須抓住貨幣 資金管理這個(gè)中心，深入研究生產(chǎn)經(jīng)營(yíng)中的資金運(yùn)作，采取行之有效的管理方法，疏通資金流轉(zhuǎn)環(huán)節(jié)，加快資金周轉(zhuǎn)，提高經(jīng)濟(jì)效益。隨著國(guó)有企業(yè)改革的不斷深入，如何加強(qiáng)貨幣資金管理，提高貨幣資金的使用效益是每個(gè)企業(yè)面臨的重要課題。貨幣資金狀況直接影響企業(yè)的生存，加強(qiáng)貨幣資金管理的研究和管理是搞活國(guó)有企業(yè)和防范金融風(fēng)險(xiǎn)的客觀要求； 貨幣資金對(duì)于連鎖零售企業(yè)至關(guān)重要，貨幣資金是連鎖企業(yè)資產(chǎn)流動(dòng)性最強(qiáng)的資產(chǎn)，企業(yè)從事經(jīng)營(yíng)活動(dòng)離不開(kāi)貨幣資金的支持，如購(gòu)買(mǎi)商品、支付工資、償還債務(wù)等，沒(méi)有貨幣資金的儲(chǔ)備，就無(wú)法保證企業(yè)經(jīng)營(yíng)活動(dòng)的正常運(yùn) 行。貨幣資金是企業(yè)資產(chǎn)管理的重要組成部分。具體方法： 崗位分工控制 （ 1）建立貨幣資金業(yè)務(wù)的崗位責(zé)任制，明確相關(guān)部門(mén)和崗位的職責(zé)權(quán)限。 （ 2）出納不得兼任稽核、會(huì)計(jì)檔案