论文中小企业融资研究问题.doc

企业现金管理的重要性及方法研究

摘 要：随着社会主义市场经济体制的不断完善,市场竞争日趋激烈,企业要在市场大潮中取胜,获得较好的经济效益,必须从抓管理入手,而管理的中心是财务管理,财务管理的中心是资金管理,资金管理的中心是现金管理。本文主要分析了企业现金管理的重要性以及对其进行管理的方法。
　　
　　现金是变现能力最强的资产,可以用来满足生产经营开支的各种需要,也是还本付息和履行纳税义务的保证。因此,拥有足够的现金对于降低企业的风险,增强企业资产的流动性和债务的可清偿性有着重要的意义。另外由于现金在现代市场经济环境中作为最具有抽象形态的价值形式和最高可接受性的支付手段,企业的生存和发展离不开它,就象人离不开水和空气一样,现金是现代企业不可缺少营养品,由于它的重要性,现金管理自然成了企业财务管理的重点。
关键字：现金；管理；方法
Enterprise cash management and the importance of research methods
Abstract：As the system of socialism market economy constantly improve, the market competition becomes increasingly fierce, the enterprise to win in the market economy, get better economic benefits, you must catch management of from, and management of the center is the financial management, financial management is the center of the capital management and fund management center is a cash management. This paper mainly analyses the importance of the management and enterprise cash the management methods.
Cash is the most powerful sold assets, can be used to satisfy the production and operation of the spending of need, also is servicing and perform obligations to pay taxes in the guarantee. So, having enough cash for reducing the risk of the enterprise, enhance the liquidity of enterprise assets and pay off the debt can be of very important. Plus, because of cash in the modern market economy environment as the most has the value of abstract form and the highest form of acceptance payment method, the survival and development of enterprise cannot leave it, just as people can live without water and air, cash is a modern enterprise indispensable nourishment, because of its importance, cash management naturally became the focus of enterprise financial management
Key Words: cash; manage; method
目 录
1 绪论 3
课题背景及意义 3
国内外研究现状 4
国外研究现状 4
国内研究现状 5
2 企业现金管理的重要性 7
现金储备与现金流动是企业正常运