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LY公司资金管控体系研究
摘要
资金是通过运动不断增值的，对其合理的管控是公司财务管理的核心内容。
公司资金管控水平决定了其生存与发展的前景，只有持续提升资金管控水平，制
定科学合理的资金监管机制，才能够合理规避风险，同时提高资金使用效率，从
而保障自身的健康发展。
目前，我国处于城镇建设快速发展阶段，各地都存在大量拆除改造和新建的
工程，建筑垃圾日益增加。随着环保观念的普及，国家环保事业的建设，环保行
业飞速发展，公司扩大规模的同时如没有提升资金管控水平，则无法持续增强对
于资金的控制与节能力，资金成本问题将成为制约企业发展的瓶颈。
本文以 LY公司为例，首先，介绍了国内外资金管控体系研究现状，进而结
合建筑废弃物回收再利用企业的生产经营特点，阐述了 LY公司在运营过程中实
施资金管控的重要意义；其次，通过分析公司的资金结构以及资金管控流程，发
现其资金管控体系有一定的成效，如公司内部资金使用成本不断降低、公司资金
流向更加透明化、采购环节得以有效管控等，同时公司也存在储备资金和成品资
金的协同性较差、缺少应收账款风险评估制度、资金管控流程不合理等问题；最
后，根据当前 LY公司资金管控的现状，针对当前存在的问题提出优化建议，如
通过完善并落实物资需求计划、建立赊销客户信用评估体系、改进资金管控体系
制度和规范资金支付流程、根据管理层的培训需求设定管理层培训课程、制定财
务人员培养计划。通过上述研究分析，旨在提高 LY公司员工的资金管控意识和
能力，推动资金管控体系建设的不断完善。
关键词：资金，资金运动，资金管控体系
I
Research on the Fund Management and Control System of LY
Company
Abstract
Funds are in motion to increase their value, and the reasonable control of funds is
the core content of the company's financial management. The company's level of
capitalcontrol determinesitssurvival anddevelopment prospects.Onlyby
continuously improving the level of capital control and formulating a scientific and
reasonable capital supervision mechanism can the company reasonably avoid risks
and at the same time improve the efficiency of capital use, so as to guarantee the
healthy development of the company.
At present, China is in the stage of rapid development of urban construction,
there are a large number of demolition and renovation and new construction projects
around the world, and construction waste is increasing. With the popularisation of the
concept of environmental protection and the increase in people's awareness of
environmental protection, construction waste recycling and disposal enterprises are
developing at a rather rapid pace. The original capital control methods of the
enterprises have failed to meet the realistic development needs, which has led to the
enterprises notbeing able toimplement integratedmanagement and efficient
supervision of the company's capital. In order for the company to continue to develop
and grow, it needs to continuously enhance the control and regulation ability of funds.
Taking LY as an example, this paper firstly introduces the current situation of
capital control systemresearch at home andabroad, and then introduces the
importance of capital control in the operation process of LY in the light of the
production and operation characteristics of construction waste recycling enterprises.
Secondly, through the analysis of the company's capital structure and the development
of the capital control process, it is found that its capital control system has certain
effectiveness, such as the continuous reduction of the cost of using capital within the
enterprise, making the flow of capital more transparent and enabling the effective
control of the procurement process, but there are also problems such as the poor
synergy between reserve capital and finishedproduct capital, the lack of risk
II