摘要：货币资金在上市公司经营时起到了很重要的作用。在一家上市公司发展的过程中，货币资金管理是最根本的东西，所以加强上市公司货币资金的管理是一件非常重要的事情，提高了管理就能提高上市企业货币资金的运转，保持企业对外竞争的实力，保证公司其长久发展，同时还能提高上市公司的管理水平，控制企业中会发生的风险。如今随着经济的发展，上市公司周围的环境变化的很快，所面临的挑战也慢慢变大，不仅仅是因为公司内部的管理水平落后了，外部环境也在不断的改变。如今上市公司的管理问题主要集中在效益和内控两个方面。文章通过调研，发现货币资金管理对于上市公司来说非常重要，分析了现阶段上市公司货币资金管理中存在的问题，并且提了几点相关的改善方法和相关建议。

关键词：货币资金；内控；上市公司；管理

Research on money and capital management of listed companies

Abstract：Money capital is the most mobile asset of an enterprise, and it is the blood of an enterprise in its production and operation. In the process of enterprise development,monetary fund management is the foundation. Strengthening the management of money and funds is an important basis for improving the efficiency of enterprise capital operation, maintaining the competitive advantage of enterprises and ensuring the healthy and sustainable development of the enterprises. It also helps to improve the financial management level of the enterprises of the listed companies and control the financial risks of the enterprises. And the internal and external environment of the enterprise changes at any time. Therefore, it is necessary to strengthen the internal control management of the money and funds of the enterprises, ensure the security of the money and funds of the enterprises, and enhance the market competitiveness of the enterprises. Monetary Fund is the guarantee for the production and development of enterprises. Therefore, it is necessary to establish a sound control system for enterprise monetary funds so as to enhance the ability of enterprises to resist operational risks. This paper analyzes the importance of monetary fund management in listed companies, analyzes the existing problems in the management of money funds of listed companies at the present stage and puts forward some methods and suggestions to strengthen the control and

management of monetary funds.

Key words：Monetary fund；internal control；Listed company；management

目  录

绪论1

一、货币资金管理的相关概念及理论 1

（一）货币资金管理的概念2

（二）货币资金管理的理论3

1、原始货币资金周转循环理论3

2、资产组合理论3

3、货币资金持有动机和成本理论3

二、上市公司货币资金管理实践中存在的问题 5

（一）货币资金预算不够完善5

（二）未能建立专门的货币资金管控机构5

（三）货币资金分配结构不合理5

（四）货币资金内部控制职务分工不明确6

（五）货币资金的管理制度不健全6

（六）企业货币资金的内部监管不严格6（七）企业货币资金管理人员综合素质不高7

三、上市公司加强货币资金管理的对策8

（一）加强货币资金的预算8

（二）成立财务公司，加强货币资金的集中管理8

（三）合理控制分配货币资金，优化整体结构9

（四）完善货币资金权责分工控制9

（五）建立和完善货币资金日常管理的内部控制制度10

（六）加强监督的执行力度10

（七）强化财务人员的职业培训10

四、上市公司货币资金管理分析——以浙江省上市公司为例11

（一）选取公司概况11

（二）货币资金管理状况分析12

（三）针对选取上市公司货币资金管理建议13