摘要
"零现金"财务管理模式依靠电子交易系统进行全方位货币资本收付管理,是财务管理的创新。相对企业财务传统的现金管理而言,"零现金"财务管理模式可以保证货币资本的安全性与有效性,降低财务风险;保证交易的便携与及时性,增加货币资本价值;保证现金内控及交易过程的廉价性,降低财务管理成本。但是,中国企业应用"零现金"财务管理模式也面临诸多局限,包括财务管理体制改革短时间内难以跟进,企业财务人员素质及相关硬件设施不完备,"零现金"财务管理模式需要建立有效的财务内部控制系统等,需要采取相应的措施进行改善。
＂Zero cash＂ financial management mode, which is relying on an electronic trading system for all-round monetary capital management, is innovation of financial management. Compared with enterprise financial traditional cash management, ＂zero cash＂ financial management mode has many advantages： to guarantee the safety and effectiveness of monetary capital as to reduce financial risk; to ensure monetary capital＇s portable and timeliness as to increases its value; to ensure internal control and transaction process of cheap cost in order to reduce financial management＇s cost. However, ＂zero cash＂ financial management mode also shows many limitations when applied in China enterprise, including financial management system＇s reform, the incomplete quality of the staff in financial department and the related hardware facilities and the lack of an effective internal control system of ＂zero cash＂ financial management mode. All these problems need to be set down by taken corresponding measures.
出处
《湖南农业大学学报（社会科学版）》
2011年第4期50-55,共6页
Journal of Hunan Agricultural University(Social Sciences)
关键词
零现金
财务管理模式
现金管理
内部控制
zero cash
financial management mode
cash management
internal management
