摘要：众所周知，中小企业是国民经济的重要组成部分，对经济发展和社会稳定起着举足轻重的促进作用。现金对企业越来越重要，是企业持续经营的“血液”。可见，企业重视、加强现金管理对企业在竞争中立于不败之地和保持可持续发展能力发挥越来越重要的作用。但是目前，我国中小企业普遍存在着对现金管理不重视，造成现金剩余或现金短缺紧张等问题，这严重制约并威胁了我国中小企业的生存和发展。因此，加强现金管理对我国中小企业乃至整个经济的健康发展非常重要。
本文首先在对中小企业、现金的概念进行叙述的基础上，阐述了我国中小企业现金管理的含义及内容，明确现金管理的重要性，确定了现金管理的目标；然后指出我国中小企业现金管理存在管理模式僵化，观念较落后；现金管理体系不够完善的现状并进行成因分析；最后对加强我国中小企业现金管理提出要加强企业管理人员现金管理意识和素质；制定有效现金管理的目标；规范和完善现金管理流程及制定具体现金管理的措施。
关键词: 中小企业，现金，现金管理
Abstract:As is known to all, small and medium-sized enterprise is an important part of the national economy, the economic development and social stability plays a very important role in promoting. Cash for enterprise more and more important, is the enterprise sustainable business operation of the "blood". Visible, enterprise value, strengthen the management on the cash in the enterprise competition and keep sustainable development ability to play more and more important role. But at present, the medium and small enterprises in China are common to cash management does not value, cash or cash shortages caused by residual stress problem, seriously and threat of the small and medium-sized enterprise's survival and development. Therefore, strengthen the management on the cash of the small and medium-sized enterprises and the entire economic health development is very important.
In this paper, a small and medium enterprise, cash to the concept of narrative is described on the basis of the small and medium-sized enterprises in China cash management of the meaning and content, clear cash the importance of the management and determined the cash management goal; Then it is pointed out that China's small and medium-sized enterprises cash management are rigid management mode, a concept behind; Cash management system are not perfect and not enough attention to the research of the current situation of cash management and cause analysis; The last of the small and medium-sized enterprises to strengthen cash management puts forward to want to strengthen enterprise management personnel cash management consciousness and quality; To make effective cash management goal; Standardize and improve cash management process and formulate concrete cash management measures.
Key Words：Small and medium-sized enterprise, cash, cash management
