中小型企业现金管理毕业论文.doc

摘 要 随着社会经济的发展，中小型企业对现金管理的问题越来越重视了。不论是大问题还是小问题，都会使中小型企业高度重视。如果现金管理出现问题，企业就可能会使资金周转不畅，严重的可能倒闭。只有有了良好的现金管理方法，中小型企业才可能很好的持续经营下去。本文研究的是现金管理在中小型企业中存在的问题，以企业现金短缺，现金周转能力不强，资金筹集渠道狭窄的这三个特点为出发点，通过现金的这三个特点，表现出现金流速太慢，筹集资金的方式单一，这些都证实着中小型企业在现金管理的方面是存在问题的。因此，中小型企业在现金管理中，主要面临着现金的内部控制不严，存货的管理控制不善，对资金没有善加运用这三个问题，针对这些问题，并结合中小型企业的实际情况，着重从现金管理出现的问题入手，提出了对中小型企业的现金管理措施，主要是对现金的预算管理，现金的使用效率等方面进行解决。 关键字：中小型企业；现金管理；内部控制；现金预算 Abstract With the social and economic development, small and medium-sized enterprises more and more attention to the issue of cash management. Whether it is a big problem or small problems, will enable small and medium enterprises attach great importance. Cash management, companies may make poor cash flow may collapse, severe. Only with a good cash management system, small and medium-sized enterprises may be good in the continued stay in business. In this paper, the issue of cash management in small and medium-sized enterprises, business cash shortages, cash flow is not strong, narrow fund-raising channels of these three characteristics as a starting point, these three characteristics of the cash, the performance of cash flow rate too slow, a single way to raise funds, these have confirmed that small and medium-sized enterprises in the cash management problems. Therefore, small and medium-sized enterprises in the cash management, mainly facing cash strict internal control, inventory management and control mismanagement of funds does not make good use of these three questions, to address these issues, combined with the actual situation of small and medium-sized enterprises, focus to start from the problems of cash management, cash management measures for small and medium-sized enterprises, mainly to resolve the cash budget management, the use of cash and efficiency.Keywords: small and medium-sized enterprises；cash management；internal controls；cash budget 意见与反馈 参加有道翻译用户满意度调查！ 目 录 一、我国中小型企业现金的特点 1 （一）中小型企业现金短缺 1 （二）中小型企业现金的周转能力不强 2 （三）中小型企业资金筹集渠道狭窄 2 二、我国中小型企业中现金管理存在的