企业资金管理内部控制制度不健全,导致财务人员舞弊等现象时有发生,这充分体现了企业财务管理中内部控制体系的重要作用。为此,企业经营者必须加强对资金经营管理的内控制度的建设,以保证资金经营内控制度的正常运转。本文采用文献研究法,阐述了企业资金管理内部控制的重要作用和理论基础。以案例研究的方式,以金正大生态工程集团股份有限公司(简称金正大)资金管理内部控制失败为例,进行企业资金管理内部控制的问题分析,并对此提出政策建议。The inadequacy of the internal control system for the management of funds in companies has led to the occurrence of phenomena such as fraud by financial personnel, which reflects the importance of the internal control system for the management of funds in companies. Therefore, enterprise managers should continuously improve the internal control system of funds management to ensure the effective operation of the internal control system of funds management. This paper adopts the literature research method to explain the important role and theoretical basis of the internal control of enterprise fund management. By way of case study, it takes the failure of internal control of fund management of Kingenta as an example, analyzes the problems of internal control of enterprise fund management, and puts forward policy suggestions in this regard.
近年来,在居民消费增长并向食品类商品转移的情况下,中国休闲食品行业发展势头良好。民营企业是休闲食品行业的主体,但普遍存在经营战略管理混乱的情况。因此,面对复杂多变的市场环境,如何提高民营休闲食品企业的市场竞争力,使其获得长远的发展就显得尤为重要。本文以休闲食品行业中的典型电商民营企业——三只松鼠作为研究对象,基于PEST模型和波特五力模型,剖析其在市场竞争中的优势、劣势以及所处的竞争环境,并据此提出相关市场竞争战略。In recent years, China’s casual food industry has gained momentum amidst the growth and shift of consumption to food commodities. Private enterprises are the main body of the casual food industry, but there is a general confusion in the management of business strategy. Therefore, in the face of the complex and changing market environment, how to improve the market competitiveness of private casual food enterprises so that they can obtain long-term development is particularly important. This paper takes three squirrels, a typical e-commerce private enterprise in the leisure food industry, as the research object, analyzes its advantages, disadvantages and the competitive environment in the market competition based on the PEST model and Porter’s Five Forces model, and puts forward the relevant market competition strategy accordingly.
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