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在市场经济蓬勃发展的环境下,企业规模不断扩大,市场竞争愈发激烈,要在激烈的竞争中处于优势地位,降低成本和充分调动与运用资金,避免闲置资金,合理配置资源,是企业集团必须重视的领域,能否做好资金的管理工作直接关系着企业的生存与发展。因此资金的集中管理便成为各大企业集团更倾向的选择,但资金集中管理模式在实际运行的过程中也存在一定的缺陷,导致无法完全达到资金集中管理的预期目标。本文就资金集中管理存在的内控缺陷以及应对措施展开讨论。
Under the vigorous development of the market economy, the scale of enterprises is constantly expanding and the market competition is fiercer and fiercer. They must take the vanguard position in fierce competition, reduce costs, fully mobilize and utilize funds, avoid idle funds and allocate resources rationally. Must pay attention to the area, can do a good job in the management of funds directly related to the survival and development of enterprises. Therefore, the centralized management of funds has become a more inclined choice of major enterprise groups, but the centralized management of funds in the actual operation of the process there are some shortcomings, resulting in the full funding can not be achieved to achieve the desired goal of centralized management. This article discusses the internal control deficiencies and countermeasures of centralized fund management.