? 库存现金管理毕业论文正文_牛聚文档

库存现金管理毕业论文正文

库存现金管理毕业论文正文
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沈阳农业大学学士学位论文 1 摘要 本文所指的库存现金是指企业库存的人民币现钞。它是企业流动性最强的资产对于维持企业正常的生产经营管理具有重要作用。但库存现金也是企业资产中最容易流失的资产加强库存现金管理对于企业和国家都具有重要的意义。库存现金管理一直以来都被视为企业货币资金管理的中心理念。 本文通过笔者在北京棕立精细化工有限公司的调查以北京棕立精细化工有限公司为例主要介绍了中小企业库存现金管理中出现的问题、出现这些问题的原因及解决企业库存现金管理问题的对策和建议。本文分为四大部分第一部分介绍了库存现金管理概述第二部分介绍了北京棕立精细化工有限公司库存现金管理过程中存在的问题主要问题有无库存现金限额、企业大额支现现象、企业白条抵库、坐支和小金库现象普遍、库存现金内部控制制度缺失、开户单位间高息拆借现金等等第三部分介绍了现金管理问题存在的原因主要原因有企业不规范使用现金交易、银行对企业的现金监管不到位、出纳人员素质较低、企业对库存现金收支的控制不够、现金内部控制不规范等第四部分介绍了解决企业库存现金管理的对策和建议。 关键词库存现金现金管理中小企业 中小企业库存现金管理 2 Abstract This article referred to the cash is the RMB cash inventories. It is the most fluidity asset in all of the assets. It plays an important role in a company for the maintenance of normal production and business operation and management. But cash is the most likely to the loss of the assets of companies. Strengthen of cash management for companies and countries has a great significance. Cash management has been considered to business center concept for the monetary fund management. Through the investigation of the company named Beijing Zongli fine chemicals limited company the author finds the company’s problems in cash management then analyses the reasons for these problems at last the author insists that the company should take some measures in cash management. There are four parts in this paper. First I introduce the meaning of cash and how to use the cash. Second I introduce the problems of cash management in the company. The major problems are: Don’t have cash limit frequent cash transactions paper instead cash arrived in a more serious phenomenon spend Cash in hand is generally deposit public funds for personal nobody to enforce cash management system of internal controls company open accounts lend cash in high interest. Third I introduce the reason of these problems. For example: the use of cash is not normative the Bank supervision of enterprises isn’t good the quality of the cashier staff is lower cash revenue and expenditure control is not enough. Forth I introduce the advice to resolve the

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