1、摘要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 lifelin

2、e 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 m

3、anagement, 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.關(guān)鍵字The small an

4、d medium-sized enterprise；currency capital management; present situation; solutions 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

5、 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

6、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 ent

7、erprises 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 m

8、easures 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 As an important content of modern enterprise management, about the small and medium-sized enter

9、prise currency capital management is always a difficult problem. Many enterprises in the implementation of management programes and did not form a reasonable management frame, the control environment is extremely unfavorable. Due to our country small and medium-sized enterprise monetary fund managem

10、ent chaotic basic reason, in addition to the model management and control the unreasonable, the lack of effective management pattern constraint is one of the important reasons. Many problems of small and medium-sized enterprise currency capital management emerged in, can be summarized as follows:(1)

11、small and medium-sized enterprise management mode of family contributed to the confusion in managementMany of our countrys small and medium-sized enterprise business model is to mainly rely on the family, the family or the family most family members to promote the development of enterprises. In the

12、course of time, this kind of production mode of operation has become the small and medium-sized enterprises foundation of survival, this also led to business ownership being mostly controlled by family members. The existence of such a situation, the SMEs owners will choose you can trust people to se

13、rve management enterprise monetary fund positions, or even directly control the main economic lifeline of the enterprise. In this case, about the management of monetary funds, appear extremely easily confused or fraud and other undesirable phenomena, the monetary fund relevant approval to implement

14、the system in place, the flow of funds is unknown.(2) Accounting responsibilities are not clear, and lack effective institutional check The scale of the small and medium-sized enterprises tend to be relatively small, business variety clutter, related system of accounting is also very difficult to pu

15、t in place a real. For enterprises operating cost considerations, in financial, accounting, cashier for monetary fund management positions on many bosses tend to arrange for a person to do, both accounting and cashier, one usually wears different hats, the monetary fund management is effective contr

16、ol is obviously difficult to balance. Even some practitioners not from the professional accounting college graduation, for business knowledge only know fur, their management concept is not clear, coupled with the lack of effective management system to control and supervision on it, It is often to se

17、e the mixed, malfeasance and other phenomena, embezzled privately or embezzlement problems have also occurred, seriously hindered the development of small and medium sized enterprises.(3) Many accounting professional practitioners lack the necessary occupation accomplishmentIn the appoint people by

18、favouritism wrong idea guidance, the overall quality of many small and medium-sized enterprise monetary fund management is very limited. By its own identity advantages to play favouritism and commit irregularities behavior is very common. There are also some enterprises accounting practitioners is l

19、eft, for their own responsibilities lack of understanding and thinking effectively, the actual work is performed according to framework, flexibility and variability which is difficult to reflect the accounting work. In such an environment, less receipt, hide the actual amount of funds, alter the cap

20、ital amount phenomenon occurred frequently, management functions weakened quickly.(4) the enterprise monetary fund import record lacks integritySmall and medium-sized enterprise monetary fund import and the actual business activities are inseparable, it not only help enterprises to buy raw materials

21、 necessary for the production process, but also provides the necessary material foundation for the introduction of the future talents, is an important way to ensure enterprise revenue. In the operation process of small and medium-sized enterprises, is a lot of money by the way of cooperation, also i

22、s the payment we usually say, for processing enterprises, this part of the liquidity should keep a record, for future reference. However, the reality is many specialized personnel inadvertent or intentional omission records of these funds, to achieve its purpose. The results do not only enable enter

23、prises suffered some economic losses, more make the enterprise lost the corporate image and corporate reputation in the market, hindering the normal development of enterprises.(5)The small and medium-sized enterprise monetary fund rate is not highThe small and medium-sized enterprise monetary fund r

24、ate is handled by the internal audit department, audit department must finance income to the enterprise each quarter to make a general budget, and planning well in each of the use of funds, and on the specific amount to make clear the expected. This requires the enterprise has the perfect monetary f

25、und budget system. However, many small and medium-sized enterprises in the form of the establishment of the capital budget system, but in the actual operation of the process is not used in accordance with the established rules and regulations to implement monetary funds, which caused the currency ra

26、te declined greatly, affect the normal production and operation of enterprises.2 Analysis of monetary funds management in small and medium sized enterprisesMany problems exist in the management of monetary funds in the current process of small and medium-sized enterprises, enterprises must proceed f

27、rom the internal management and control of their own, to perfect the capital control system itself, to establish the internal management and control system to its actual development, so as to promote the enterprise of the normal and orderly development. The concrete implementation measures can be an

28、alyzed from the following aspects:2.1 To strengthen the guidance and training of occupation quality of employeesStarting from the basic quality of their own employees, regardless of is the senior management personnel of the enterprise or the ordinary workers, must be approved by the occupation train

29、ing process strictly, timing in enterprise internal training course, understanding from the thought to the significance of the establishment of enterprise currency fund management and control system. In the guidance and training of scientific and rational, promote enterprise staffs professional abil

30、ity and the occupation quality significantly improved, so as to better into the post construction. This makes the enterprise monetary fund rate is greatly increased, the economic benefits of the enterprise will significantly enhance.2.2 Clear job responsibilities, avoid by all means one person much

31、hillock phenomenonThe difference in enterprises and personnel arrangement enterprises and large enterprises is small and medium enterprises for deployment of personnel relatively limited, and sometimes there will be a person at the same time as accounting, auditing and cashier multiple position. Thi

32、s one person much hillock phenomenon is bound to lead to the monetary funds of enterprises of great confusion. Clear enterprise employee responsibilities from duties, to avoid the one person much hillock phenomenon, so that it not only improves the utilization of small and medium-sized enterprise mo

33、netary fund rate, but also to strengthen the management and control of each post, personnel staff duties, to the greatest degree to improve staff quality of work and efficiency.2.3 For small and medium-sized enterprises, cash and marketable securities shall be classified managementAbout the company

34、in cash and marketable securities management should be a reasonable classification, effectively ensure the safety and integrity of the monetary fund management. The enterprise cash should not exceed the approved limits, otherwise should be deposited into the bank deposit. For the unauthorized take o

35、ut cash and the cash behavior should identify the reasons, for the relevant personnel involved shall be given disciplinary action, and in accordance with the relevant laws and regulations strictly law to send punishment. Cash box passwords and keys must be handed in by enterprise operator safekeeping, not to others. Securities management should also be tim