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航运业属于资金密集型行业,船舶购置等固定资产投资水平较高,当前全球海运市场持续低迷,不断有航运企业因经营管理不善导致最终破产,投资活动对于筹资成本补偿和企业利润创造,具有举足轻重的意义。投资项目资金运作的好坏,直接影响航运企业投资项目的正常开展,合理确定投资资金结构,按已确定的资金结构进行筹资,对项目实施过程中的资金投放进行控制,以及投资项目资金管理的会计记录与控制是有效的投资项目资金管理的内部控制措施,投资项目资金管理的内部控制要遵循合法并符合实际原则、成本效益原则、不兼容职务相分离的原则、制衡原则等,坚持预算控制制度、授权批准制度以及内部稽核制度,要在航运企业内部形成良好的内部控制环境。对于航运企业而言,投资项目资金管理的内部控制尤其重要。
The shipping industry belongs to a capital-intensive industry. The investment in fixed assets such as the purchase of ships is relatively high. Currently, the global shipping market is in a downturn. Shipping companies continue to go bankrupt due to poor management. Investment activities play a decisive role in financing cost compensation and corporate profits. Meaning. The quality of investment projects directly affects the normal operation of investment projects of shipping enterprises, reasonably determines the structure of investment funds, makes fund-raising according to the determined fund structure, controls the capital investment in the project implementation process, and manages the capital of investment projects Accounting records and control are effective internal control measures for capital management of investment projects. The internal control of capital management of investment projects should follow the principle of legality and conformity with the principle of cost-effectiveness, the principle of separation of incompatible positions and the principle of checks and balances, and insist on budget control System, authorization and approval system and internal audit system, it is necessary to form a good internal control environment within shipping enterprises. For shipping companies, the internal control of investment funds management is particularly important.