摘要：眾所周知，中小企業(yè)是國民經(jīng)濟(jì)的重要組成部分，對經(jīng)濟(jì)發(fā)展和社會穩(wěn)定起著舉足輕重的促進(jìn)作用。現(xiàn)金對企業(yè)越來越重要，是企業(yè)持續(xù)經(jīng)營的“血液”。可見，企業(yè)重視、加強(qiáng)現(xiàn)金管理對企業(yè)在競爭中立于不敗之地和保持可持續(xù)發(fā)展能力發(fā)揮越來越重要的作用。但是目前，我國中小企業(yè)普遍存在著對現(xiàn)金管理不重視，造成現(xiàn)金剩余或現(xiàn)金短缺緊張等問題，這嚴(yán)重制約并威脅了我國中小企業(yè)的生存和發(fā)展。因此，加強(qiáng)現(xiàn)金管理對我國中小企業(yè)乃至整個經(jīng)濟(jì)的健康發(fā)展非常重要。

　　　本文首先在對中小企業(yè)、現(xiàn)金的概念進(jìn)行敘述的基礎(chǔ)上，闡述了我國中小企業(yè)現(xiàn)金管理的含義及內(nèi)容，明確現(xiàn)金管理的重要性，確定了現(xiàn)金管理的目標(biāo)；然后指出我國中小企業(yè)現(xiàn)金管理存在管理模式僵化，觀念較落后；現(xiàn)金管理體系不夠完善的現(xiàn)狀并進(jìn)行成因分析；最后對加強(qiáng)我國中小企業(yè)現(xiàn)金管理提出要加強(qiáng)企業(yè)管理人員現(xiàn)金管理意識和素質(zhì)；制定有效現(xiàn)金管理的目標(biāo)；規(guī)范和完善現(xiàn)金管理流程及制定具體現(xiàn)金管理的措施。

關(guān)鍵詞: 中小企業(yè)，現(xiàn)金，現(xiàn)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