根据审计发现，企业资金在管理与使用中存在有诸多问题:在管理中存在管理主体分散，内控和监督制约机制不健全，财务管理松弛，工程核算漏洞较多等;在使用中又普遍存在资金到位率低，挤占挪用，损失浪费，弄虚作假，随意改变投向等。产生这些问题，不仅是因为人们受计划经济传统观念的束缚，法制意识淡薄;管理使用体制不完善，相关法律法规滞后，而且也与处理处罚和责任追究不到位，没有形成震慑力有直接关系。为此，要进一步规范企业资金的管理与使用，就必须确立正确的企业发展观，规范企业资金运作机制;加强企业投资立法，强化监督制约机制;同时要增强法制观念和规则意识，严明国家财经法纪;加大企业资金审计监督力度，促进企业资金管理使用规范化。

以汇通移动设备有限公司的“新一代宽带无线移动通信网科技国家重大专项”项目资金使用与管理情况为例，权衡资金的流动性和盈利性，合理安排资金的使用，最大限度地获取收益，就公司目前项目资金的使用中所出现的问题并提出相应的解决措施和建议

关键词：

企业资金，企业审计，企业经济，汇通移动设备有限公司

Abstract

According to the audit findings, enterprise funds in the management and use of many problems exist in existing in the management management subject to disperse, internal control and supervision and restriction mechanism is not perfect, financial management is flabby, engineering accounting loopholes such as more; In use and widespread funds DaoWeiLv low, occupy divert, loss of waste, fraud, change to the and so on. Produce these problems, not only because people are planned economy to the shackles of traditional ideas, legal consciousness; Management use imperfect system, the relevant laws and regulations lag, but also to the processing of punishment and the responsibility does not reach the designated position, not form a ZhenSheLi has a direct relation. Therefore, to further standardize enterprise capital management and use, must establish correct enterprise development, standardize enterprise capital operation mechanism; To strengthen enterprise investment law, strengthen supervision and restriction mechanism; At the same time, to enhance the concept of legal system and the consciousness of rules and bright state financial FaJi; Increase the enterprise capital audit supervision strength, promote enterprise capital management using standardized.

Datang mobile equipment Co., LTD. With the \”new generation broadband wireless mobile communication network science and technology major state special\” project funds use and management situation as an example, weigh the liquidity and profitability, reasonable arrangement in the use of funds, the maximum gain income, at present the use of project money problems occurred in the and put forward the corresponding measures and Suggestions