First, the common defects of enterprise fund management

First, most enterprises do not attach importance to the development of fund management, and they also lack a perfect management system as a guarantee in their work. Capital is the blood of enterprise production and operation, and it is the foundation to maintain the normal operation of enterprises. Many enterprises realize the necessity of capital management, but they don't realize the importance of capital management ideologically. The managers of most enterprises devote their energy to the development of new products, marketing and the promotion of market position. They are essentially lack of awareness of fund management. The concepts of time value of funds and cash flow are very strange to many enterprise managers. The author finds that the principle management concept of some enterprises lags behind the requirements of the times and cannot meet the needs of the development of market economy. In addition, the enterprise lacks a perfect fund management system, the internal control system is not standardized, and the fund management has no system guarantee, so it is difficult to carry out the work effectively.

Second, the efficiency of enterprise fund management is low. Because of the importance of funds, enterprises generally strictly control the income and expenditure of funds, which is conducive to ensuring the safety of funds, but it has caused double inefficiency in the use and management of funds. For example, if an enterprise controls the capital utilization stage too strictly and delays too much time in the examination and approval process, it will inevitably lead to inefficiency, loss of investment opportunities and loss of capital gains that the enterprise could have obtained. In addition, the lack of fund management system and the lack of corresponding coordination mechanism in the use of funds within enterprises make it difficult to mobilize and allocate funds reasonably. At present, the urgent task for many enterprises is to improve the efficiency of capital use.

Third, fund management lacks effective control. Perfect fund management control should include three parts: pre-control, in-process supervision and post-control Enterprises should monitor the use of funds in real time to ensure the safety and efficiency of funds. Some enterprises in this field do not have an effective supervision system, the information feedback is not timely, it is difficult to cope with market changes, and their adaptability and adaptability are relatively poor, which ultimately affects the use of funds. Many enterprises devote part of their energy to fund-raising and devote themselves to broadening the channels of fund-raising, but they don't pay enough attention to the efficiency of the use of funds raised and don't monitor the use of funds in real time, which increases the management risk and business risk of enterprises.

Second, measures to strengthen enterprise fund management

(A) the implementation of capital budget management

Enterprise fund management needs to be planned and incorporated into the budget system. Enterprises should carefully calculate the funds needed in the process of production and operation, and make detailed plans for the use of funds on this basis, so as to make the fund management and planning scientific and accurate, and implement the fund budget management system within enterprises. Conditional enterprises can incorporate the capital budget management system into the comprehensive budget management system, strictly implement the preparation, approval and supervision, lay a good foundation for capital management and make a good start for enterprise capital management.

(2) Improve the information level of fund management.

Enterprises can use modern information technology to build a fund management information system, and the real-time requirements of enterprise fund management are high, so it is necessary to establish a fund management information system. The author thinks that the corresponding management system is also necessary, and the operation of the information management system should be avoided as far as possible, so that the fund management can embark on a scientific road.

(C) improve the fund management system

Enterprises should constantly improve their awareness of fund management, especially the financial management awareness of service personnel. Enterprises can train professionals according to their own conditions, improve their professional knowledge, instill the latest professional management concepts, and reserve the best talent team for enterprise fund management. In addition, enterprises should also provide institutional guarantee for enterprise fund management from the perspective of perfecting internal control system.

(D) improve the efficiency of the use of funds

Strengthening supervision is an important measure to improve the efficiency of fund use. Enterprises should strengthen the frequency and intensity of supervision, pay attention to the monitoring of the use of funds, improve the ability of service personnel to implement the fund management system, strengthen the authority of the fund management system, allocate funds in strict accordance with the system, and continuously improve the efficiency of fund use.

Third, strengthen the entry point of enterprise fund management

(A) the operation process of funds

First of all, enterprises should make plans for the use of funds. The main purpose of making a plan for the use of funds is to improve the purpose and planning of the use of funds, avoid the shortage and limitation of funds, effectively improve the efficiency of the use of funds and coordinate the dispatch of funds. Enterprises should make a plan for the use of funds according to specific business, take into account the principle of enterprise capital demand and cost saving, and adopt correct and scientific calculation methods to calculate the future capital demand of enterprises. Enterprise capital management should be based on reasonable capital demand, which requires specialized personnel to manage. In addition, enterprises should establish emergency plans to deal with unplanned and unexpected situations.

Secondly, enterprises should pay attention to fund raising management. In the process of production and operation, the development funds needed by enterprises are not all their own, and they need to obtain funds through corresponding financing channels, so fund raising management is also very important. Fund raising management can be carried out from two aspects: external fund management and internal fund management. Exogenous funds generally come from the needs of enterprise production and operation. Enterprises need to choose appropriate financing channels and financing methods, obtain financial support from outside, accumulate credit in development, and make full use of the corresponding preferential policies of the state for industrial development. Endogenous funds mainly refer to the accounts receivable and other accounts receivable of enterprises, and enterprises should reasonably arrange the funds at present to gradually improve the efficiency of the use of funds.

Thirdly, enterprises should pay attention to the use of funds. The basic principle of enterprise production and operation is to exchange the lowest cost for the maximum benefit, and the fund management of enterprises should also aim at this. Enterprise fund management reflects the level of enterprise management, is the dual combination of enterprise management technical ability and enterprise fund management ability, and is the direct embodiment of the quality and accomplishment of enterprise managers. Enterprises should pay attention to the management of capital utilization, effectively supervise the procurement of raw materials, funds in transit and inventory management, and strive to realize the optimal allocation of enterprise assets and reasonable allocation of funds, so as to improve the capital structure of enterprises.

Finally, enterprises should pay attention to fund allocation management. On the one hand, the value created by enterprises can be used as retained earnings to expand the scale of production and operation, on the other hand, enterprises should be distributed to stakeholders. The internal interests of enterprises are also an important issue affecting the long-term development of enterprises. If it is not handled properly, it may lead to management difficulties and affect the business development of enterprises. And a good fund distribution system can keep employees' work enthusiasm and labor creativity at a high level, and improve the production efficiency and management efficiency of enterprises. Therefore, enterprises should formulate a scientific and practical fund distribution system, which is also one of the important contents of fund management.

(B) the quality of capital operation

First of all, enterprises should do a good job in fund adjustment. The development of enterprises needs funds, which shows that the production and operation of enterprises are in the process of capital circulation, and only the flow of funds can maintain the normal operation of enterprises. In order to improve the efficiency of capital use, enterprises should pay attention to the synergy of capital operation and ensure it with scientific management system.

Secondly, enterprises should do a good job in capital efficiency management. The liquidity and efficiency of funds are contradictory. Excessive liquidity will increase the opportunity cost of enterprises, and enterprise funds will lose the opportunity to make profits. In the operation and management of enterprises, we must first ensure the daily capital demand. For temporarily uncertain capital expenditure, we can improve the efficiency of capital use by investing in projects with low profitability but strong liquidity and low risk. We should be cautious about long-term large investors.

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