1、 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
2、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 problem
3、s, 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 ma
4、nagement 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,
