Enterprise Fund Control

In recent years,by the anti-corruption,macroeconomic downturn and other factors,the operating performance of liquor industry dropped significantly,especially in product sales bearing greater pressure.At the same time,the capital supply in capital market is becoming more and more tense,the competition for depositors between banks is extremely fierce and the demand of funds in private lending market is also very strong,so a large number of capital brokers came into active.They connected the banks who need to absorb deposits with the enterprises holding huge sums of funds for their own profits.Under the work of capital brokers,the requirements for product sales of liquor enterprises,the needs for deposit and loan business of bank and the demands for funds in the private lending market have led to the cooperation of the above three parties.The’exchange of deposit and liquor’ model is getting more and more popular,which means’liquor purchase ＋ loan ＋ discount’.Liquor enterprises can sell the overstock products through the channels provided by banks,the bank received a large number of money holding by liquor enterprises as a deposit and while the actual capital users in private lending market obtain the money by transferring from the bank secretly finally.However,due to the credit risk of private lending generated by the high default rate,as well as the deficiencies and loopholes in the internal control in capital management of liquor enterprises,the high-risk capital operation means deriving from the ’exchange of deposit and liquor’ model led to serious financial security issues eventually.Many bank deposits ’missing’ cases frequently exposed in liquor industry.Based on the above background,this paper chooses two bank deposits ’missing’cases of Jiugui Liquor and Luzhou Laojiao as objects of study.Through the details of these two cases,the paper makes an exhaustive description of the capital operation means deriving from the ’exchange of deposit and liquor’ model and a specific analysis of the risk of capital management and control in liquor enterprises.Also,the case study designs a series of scientific and reasonable internal control processes of fund management in connection with the above risks in liquor companies.In this way,we can help the liquor enterprises to standardize fund management behaviors,prevent and control the risk of funds as well as ensure the safety of funds,so as to improve the efficiency of fund use and the level of fund management.