摘要
针对目前企业普遍存在现金控制随意性大、资金组织乏力而使用效果难于达到投资预期的客观实际,借鉴国内上市公司和实行全面预算管理比较成功的企业经验,紧密结合LZ公司从传统财务计划到推行现金预算管理的巨大飞跃,采用调研分析、经验判断、指标对比和归纳总结等方法,简要描述了LZ公司现金预算管理背景与积极作用,剖析了LZ公司现金预算管理中存在的突出问题,并有针对性地提出了LZ公司改进现金预算管理的相应对策。
Because of the casualness in the cash control procedure and the weaknesses on capital budgeting,the most enterprise companies are always difficult to achieve effective investment implementation. Exploiting reference experiences of the successful business may be a better way to avoid the same problem,and LZ company is the successful case of cash controlling and cash budget management. The case investigation and analysis,experience judgment,index comparison,induction and summarization methods were used to exhibit the successful reference experiences of cash controlling and cash budget management in LZ company,describe the background of cash budget management of LZ company and the positive role,analyze the major problems of cash budget management of LZ company,and puts forward the corresponding countermeasures to improve LZ companies cash budget management.
出处
《黑龙江八一农垦大学学报》
2014年第5期101-104,112,共5页
journal of heilongjiang bayi agricultural university
