1、 本科毕业设计（论文） 加强企业现金管理研究 学生姓名： * 学 号： 专 业： 市场营销（财务管理） 年 级： 2008 级 指导教师： * 副教授 I 摘 要 随着社会的不断进步以及经济全球化的发展，会计这门商业语言体现出了它强大 的功能。现金作为商业语言的基本，它是一个企业的血液,加强企业管理己经成为 企业发展的关键所在。企业现金管理作为企业管理的主要方面，不仅微观上影响着企 业的经营状况，而且宏观上决定着企业的扩张和衰败。一般而言，企业现金是最具流 动性的资产，是交易的媒介与支付的工具。企业现金是企业获利能力最低的资产。企 业现金管理不力不仅造成资源的浪费，而且会造成挪用等后果，这些都
2、会给企业带来 无法估计的损失。现金是企业生存与发展的血脉，加强企业现金管理不仅意义重大而 且是十分必要的。 关键词：现金管理；预算；监督 II Abstract With the progress of social and the development of economic globalization, as business language, accounting reflects the strong function. Cash which is the basic of business language, it is the enterprises blood to stre
3、ngthen the management and it has become the key to enterprises development. Cash management which is the main aspect in the enterprise, not only affects running but also decide the expansion and decline of enterprise. Generally speaking, cash which owns the liquid feature in the enterprise is a medi
4、um of exchange and the tool in payment. Cash is not important for enterprise to get profit. Unsuitable measures in the management of enterprises cash not only result in the waste of resources, but also causes the misappropriation and other consequences, will bring great loss to enterprises. Cash affects enterprises survival and development, therefore it is of great significance for enterprises to strengthen the cash management. Key words: cash ma
