摘 要货币资金作为一项最主要的流动资产，是企业长时间投入生产经营管理和持续发展过程中不能缺乏的极其重要枢纽，更是中小企业资金管理的一项核心管理内容。在公司资产的构成中起着重要的作用。它是中小企业共存和拓展的根基，也是企业投入生产经营管理活动的“血液”。资金不足或经营不善则会造成企业经营管理十分困难，严重者甚至使企业面临倒闭的困境。因此，中小企业强化货币资金的经营管理看上去极其重要。但是，现今企业货币资金的管理工作也普遍存在着不少的缺陷，致使中小企业货币资金被盗用或行贿，给企业造成不良的后果，严重影响了企业的正常发展。本文首先从中小企业货币资金管理的近况出发，对其存在的缺陷及产生的原因进行深入研究，明确提出健全企业货币资金管理工作的内部控制加强财会人员的建设、法律观念和业务素质等措施，以确保资金的安全完整，为企业的货币资金管理方面提供借鉴，以期为今后中小企业持续发展。 关键词：货币资金管理；中小企业；措施 AbstractThe flow of the monetary capital as one of the most main assets, Is the enterprise production management and sustainable development for a long time can not lack is extremely important in the process of hub,Especially small and medium-sized enterprise capital management a core management content. In the composition of the company's assets plays an important role. It is the foundation of small and medium-sized enterprises coexist and develop, Also is enterprise production operation and management activities of the "blood". Insufficient funds or mismanagement can cause enterprise management is very difficult, The plight of serious and even make the enterprise faces collapse. Therefore, small and medium-sized enterprises to strengthen monetary funds management seems extremely important. But in nowadays enterprise monetary fund management work also widely exist many defects, The small and medium-sized enterprise monetary fund embezzlement or bribery, To the enterprise have adverse consequences, seriously affected th...
