企业现金管理问题研究.doc

华北电力大学本科毕业设计（论文） PAGE PAGE 24 华北电力大学本科毕业设计（论文） PAGE 1 企业现金管理问题研究 摘要 现金是企业运营中的流动血液，现金管理不当很可能造成企业资金流通困难，导致企业发生财务危机，甚至走向倒闭。关于现金管理的研究一直是企业财务管理领域中的热门话题，很多人都讨论过企业现金管理中存在的问题，也提出了一些现金管理的技巧。本文是在综合多家学说的基础上，首先从现金及现金管理的基本理论出发，介绍了现金的基本定义及其特征，企业持有现金的动机和内部、外部两种现金管理形式，接着提出了企业在日常现金管理中比较常见的几类问题，再对这些问题找出相应的解决策略。然后在理论研究的基础上，通过联系实际，分析了我曾经和同学认识实习过的湖南省蟒塘溪水电站的现金管理现状，也找出了一些可以加强的地方，并针对这些问题发表了一些看法和改进措施。在论文的最后谈了一些对企业现金管理的启示和对本文的总结。现金管理对企业发展壮大的作用是不容小觑的，每个企业都必须要有一定量的现金资产来保证日常经营，且必须强化对现金的管理，使现金在企业总资产中占有合理的比例。 关键词：现金；管理；问题；改进  RESEARCH ON CASH MANAGEMENT Abstract Cash is the flow of blood in corporation operate, improper cash management is likely to cause difficulties in capital flows, resulting in a financial crisis of the enterprise, or even lead the enterprise to close down. Cash management is a hot topic in the field of financial management; many people have discussed in the cash management problems, as well as made a number of cash management skills. This article is considered many different point of view, and then, first of all, it talked about the cash and cash management from the basic theory, introduced the basic definition of cash and its characteristics, the purposes of corporate holding cash and internal and external form of two cash management, followed by proposed the enterprises in the day-to-day cash management of the more common types of questions on these issues to identify appropriate solutions. And then on the basis of the theory through practice, take the company Hunan Mang tangxi power Station which I have been aware of as an example ,analysis it’s cash management, also identify a number of areas which can be strengthened and made to solve these problems a number of views and improvement measures. In the last paper there is some enlightenment of the cash management to the enterprise and a summary of this article. The effect of cash management in company’s development and growth can not be underestimated, and every enterprise must have a certain amount of cash assets to e