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摘要：现金是企业流动性最强的资产，为了满足日常营运的需要，企业必须在任何时刻都持有足量的现金，除此之外，企业还需要充足的现金以应对突发状况以及不时之需，因此现金对于维持企业正常经营管理起着非常重要的作用。“现金为王”也是一直被视为企业现金管理的核心理念，所以管理好现金对于企业的发展有着举足轻重的地位。然而，我国受历史发展的影响，受计划经济体制下传统企业管理模式的制约，总是过分追求生产和销售管理，忽略现金管理的重要性，难以适应社会发展的需求和激烈的市场竞争，产生一系列现金管理问题。本文将主要通过搜集具有代表性的中小企业的数据对现金管理提出问题，分析其危害性，从而总结出选题的研究意义，再通过搜集而来中小公司近年来大量具体的现金流量表、资产负债表，总结分析出企业现金管理问题产生的动因并进行分析，再根据这些问题和动因提出相应的解决对策。43186
毕业论文关键词：现金流量；现金管理；中小企业；解决对策
Research on the Cash Management of Small and Medium Sized Enterprises in China
Abstract：Cash is the enterprise the most liquid assets, in order to meet the needs of daily operation, enterprises must at any moment are to hold enough cash, in addition, enterprises also need to sufficient cash to deal with emergencies and contingencies. As a result, the cash to maintain the normal business management plays a very important role. "Cash is king" has also been regarded as the core concept of corporate cash management, cash management and plays an important role for the development of enterprises. However, in our country by historical development, under the planned economy system, the traditional enterprise management mode of the constraints, always excessive pursuit of production and sales management, ignoring the importance of cash management, it is difficult to adapt to the needs of social development and fierce competition in the market, produce a series of cash management problem. This paper mainly through the collection is representative of the small and medium-sized enterprise data management of cash put forward common problems and its harmfulness, and summarizes the research topics of significance, and through the collection and to small and medium-sized companies in recent years a large number of specific cash flow table, summed up the most points corporate cash management issues of motivation and feasibility analysis, and these issues and causes, put forward the corresponding countermeasures according to the analysis.
Key Words: cash flow cash management small and medium-sized enterprises Solving countermeasures
目 录
一、导论 1
二、现金管理的含义 2
（一）现金管理的含义 2
（二）现金管理的重要性 2
（三）现金管理的目标 3
三、中小企业现金管理中存在的问题 4
（一）现金管理的现状 4
（二）现金管理中存在的问题 4
四、中小企业现金管理存在问题的成因分析 7
（一）企业对现金流监管不到位 7
（二）企业在现金预测方面有偏差 7
（三）企业贷款渠道单一 8
（四）企业难以明确投资目标和方向 8