摘要货币资金是企业流动性最高的资产，它作为企业生产过程中的重要经济来源，为企业的生产发展提供了重要的保障。良好的货币资金管理能降低企业的资金流动性风险，并提高资金的使用效率，从而使企业实现其战略目标。然而在中小企业的实际经营过程中，货币资金的管理中存在这许多的问题与漏洞，这些问题与漏洞最终会影响企业的盈利能力。本文采用案例分析法，以货币资金管理理论为基础，对新晋汾焦铁设备制造有限公司货币资金的管理现状进行分析，找出管理中所存在的问题，从而提出相应的解决对策。关键词：货币资金;数据指标;管理机制AbstractMonetary capital is the most liquid asset of an enterprise. As an important economic source in the production process of an enterprise, it provides an important guarantee for the production development of the enterprise. Good monetary capital management can reduce the liquidity risk of enterprises and improve the efficiency of the use of funds, so that enterprises can achieve their strategic goals. However, in the actual operation of SMEs, there are many problems and loopholes in the management of monetary funds. These problems and loopholes will eventually affect the profitability of the enterprise.This paper uses case analysis method, based on the theory of monetary funds management, analyzes the current situation of the management of monetary funds of Xinjin Fen Coke Iron Equipment Manufacturing Co., Ltd., finds out the problems in management, and proposes corresponding solutions.Keywords: monetary funds; data indicators; management mechanism目录引言........................................................- 8 -一、货币资金管理相关理论概述................................- 9 -（一）货币资金的概念....................................- 9 -（二）货币资金管理的概述................................- 9 -（三）货币资金管理的内容................................- 9 -（四）货币资金管理的重要性.............................- 10 -二、...
