譯文（字?jǐn)?shù) 3048）

貨幣資金管理

摘要

對(duì)于大多數(shù)的中小企業(yè)來(lái)說(shuō),貨幣資金管理是一種保證企業(yè)的正常運(yùn)行的重要材料,這同樣也是一個(gè)強(qiáng)大的武器，體現(xiàn)在中小企業(yè)參與的市場(chǎng)競(jìng)爭(zhēng)中。它的生命線,直接關(guān)系到企業(yè)的發(fā)展和未來(lái)的趨勢(shì)。通常,中小企業(yè)的貨幣資金管理有共同特點(diǎn),高流動(dòng)率，應(yīng)用廣泛,所以它是很難實(shí)現(xiàn)有效合理的實(shí)施。許多中小企業(yè)的內(nèi)部貨幣資金管理難以控制,從而導(dǎo)致企業(yè)貨幣基金組織肆意侵占、挪用、貪污甚至被個(gè)人侵占,這會(huì)導(dǎo)致非常嚴(yán)重的后果，不利于企業(yè)在社會(huì)經(jīng)濟(jì)中的市場(chǎng)競(jìng)爭(zhēng)地位。根據(jù)當(dāng)前中小企業(yè)貨幣資金管理面臨的問(wèn)題針對(duì)性的提出一些對(duì)策。

在當(dāng)前的市場(chǎng)經(jīng)濟(jì)中,中小企業(yè)內(nèi)部管理的貨幣體系是必要的,它不僅僅體現(xiàn)了市場(chǎng)競(jìng)爭(zhēng)的發(fā)展趨勢(shì),同時(shí)也是一個(gè)重要的方式來(lái)實(shí)現(xiàn)中小企業(yè)現(xiàn)代化管理的手段和方法。與此同時(shí),作為中小企業(yè)的資產(chǎn)的重要組成部分,企業(yè)的貨幣資金在會(huì)計(jì)過(guò)程中也起著至關(guān)重要的作用。可見(jiàn),加強(qiáng)企業(yè)貨幣資金的內(nèi)部管理,對(duì)于中小企業(yè)長(zhǎng)期發(fā)展的進(jìn)程將有積極的促進(jìn)意義和深刻的影響。近年來(lái)，貨幣資金管理在我國(guó)中小企業(yè)貨幣資金管理中逐漸出現(xiàn)了一些問(wèn)題,企業(yè)意識(shí)到要合法和合理處理費(fèi)用、資本回收的安全性和企業(yè)個(gè)人的預(yù)防腐敗等問(wèn)題,它將會(huì)導(dǎo)致不利于企業(yè)長(zhǎng)遠(yuǎn)發(fā)展的負(fù)面影響。因此,中小企業(yè)必須從保證貨幣資金安全的角度來(lái)看,采取適當(dāng)?shù)拇胧﹣?lái)控制其貨幣資金管理過(guò)程中存在的問(wèn)題,并且要滿足生產(chǎn)經(jīng)營(yíng)的需要。這問(wèn)題之中最重要的問(wèn)題是關(guān)注中小企業(yè)貨幣資金管理

外文原文（字符數(shù) 9952）

Monetary fund management

Abstract

For the majority of small and medium-sized enterprises, the currency capital is an important material guarantee of the normal operation of the enterprise, it is also a powerful weapon to small and medium-sized enterprises to participate in market competition. And is directly related to the lifeline of enterprise development and future trend. Usually, the small and medium-sized enterprise currency capital have common characteristics of high mobility, application wide, so, it is very difficult for implementation. Many small and medium-sized enterprises are out of control in the internal fund management, thus causes the enterprise monetary fund was wantonly occupy, misappropriate, embezzle or even individual, and it Cause very serious consequences. According to the current monetary funds management in small and medium sized enterprises and put forward some countermeasures. 

In the current market economy, about the management of small and medium enterprises internal monetary system has be imperative, it not only embodies the development trend of market competition, it is an important way to realize the modernization of the management of small and medium enterprises. At the same time, as an important part of the small and medium-sized enterprise assets, enterprise currency capital also plays an important role in the accounting process. Visible, strengthen the internal management of currency capital, small and medium-sized enterprises for long-term development of enterprises will have a positive significance for the promotion. Funds from the small and medium-sized enterprises of our country monetary management during the recent years, is gradually emerged some problems, the enterprises realize the legitimate and reasonable expenses, capital recovery of safety and the prevention of enterprise personal corruption, it will lead to negative effect. Therefore, the small and medium-sized enterprise must start from the assurance assets safety point of view, to take appropriate measures to control its currency problems in management process, and meet the needs of its production and operation. 一the problems of small and medium sized enterprises about the currency capital management.