摘 要货币资金是一家企业中活跃度最高，流动性最好，几乎能够贯穿于所有经济活动的一个重要经济要素。对货币资金的有效控制和利用不仅能降低企业的财务风险，还能提高企业资金的利用效率[1]。随着我国市场经济的不断改革，货币资金作为企业一项重要的流动资产，不仅受到众多企业管理者的重视，而且对货币资金进行有效管理也逐渐成为企业管理的头等大事。众所周知，良好的企业货币资金管理制度对企业的长远发展有着深刻的影响意义，它带来的不仅是资金的盘活，更是一种企业活力。然而，在我国境内的大中小型企业，仍然面临着各种各样的货币资金管理问题，这也说明了企业的货币资金制度还有待进一步完善。本文以岭南生态文旅股份有限公司（以下简称：岭南股份）为例，针对该公司目前的现状，发现了该公司资金使用效率不高、偿债能力一般、资金预算不合理、财务人员综合素质不高，以及企业的内部控制不完善等问题，并提出了一些改善的建议：提高企业资金使用效率；提高企业偿债能力；制定合理的资金预算制度；提高企业财务人员的综合素质；健全和完善企业的内部控制制度等。关键词: 岭南股份 货币资金 资金预算 内部控制Abstract Monetary capital is an enterprise in the highest degree of activity, liquidity is the best, almost throughout all economic activities in an important economic factors. Effective control and utilization of monetary funds can not only reduce the financial risk of enterprises, but also improve the utilization efficiency of enterprise funds [1]. With the continuous reform of China's market economy, monetary fund, as an important current asset of enterprises, is not only valued by many enterprise managers, but also the effective management of monetary fund has gradually become the top priority of enterprise management. As is known to all, a good enterprise monetary fund management system has a profound impact on the long-term development of enterprises, which brings not only the revitalization of funds, but also a kind of enterprise vitality. However, small and medium-sized enterprises in Chin...
