本科论文摘 要 在世界范围内，中小企业对各国经济发展起着非常重要的作用。当许多中小企业破产并分析其破产原因时，它们的工厂可以正常运转，生产的产品数量也正常，但由于资金链断流或者形成了负债危机，最后引起了企业的偿债危机，使企业被迫偿还债务。本文从实际情况出发，对中小企业的现金管理进行探讨，研究现金管理工作中存在的问题，并给出有效的解决方案。 本文从现金存量和现金流量两个角度出发对昌茂企业的现金管理进行研究与分析，第一部分介绍了研究的背景意义还有研究目的和方法以及国内外的研究现状。第二部分对现金管理的概念还有内部控制的概念以及要素进行概述。第三部分是对昌茂食品有限公司的简介。第四部分是从现金存量还有现金流量两个方面进行分析公司现金管理的现状。第五部分是根据公司现在的现金管理情况提出的解决方案。最后下定结论，对本文研究成果进行概括。本科论文关键词：现金管理；内部控制；内部管理Abstract In the world, small and medium-sized enterprises play a very important role in the economic development of all countries. When many small and medium-sized enterprises go bankrupt and analyze the reasons for their bankruptcy, their factories can operate normally and the number of products they produce is normal. However, due to the breakdown of the capital chain or the formation of a debt crisis, the debt repayment crisis of the enterprises is finally caused and the enterprises are forced to repay their debts. Based on the actual situation, this paper discusses the cash management of small and medium-sized enterprises, studies the existing problems in cash management, and gives effective solutions. This paper studies and analyzes the cash management of changmao enterprise from the perspectives of cash stock and cash flow. The first part introduces the background and significance of the research as well as the research objectives and methods as well as the research status at home and abroad. The second part of the concept of ca...
