譯文（字數 3048）

貨幣資金管理

摘要

對于大多數的中小企業來說,貨幣資金管理是一種保證企業的正常運行的重要材料,這同樣也是一個強大的武器，體現在中小企業參與的市場競爭中。它的生命線,直接關系到企業的發展和未來的趨勢。通常,中小企業的貨幣資金管理有共同特點,高流動率，應用廣泛,所以它是很難實現有效合理的實施。許多中小企業的內部貨幣資金管理難以控制,從而導致企業貨幣基金組織肆意侵占、挪用、貪污甚至被個人侵占,這會導致非常嚴重的后果，不利于企業在社會經濟中的市場競爭地位。根據當前中小企業貨幣資金管理面臨的問題針對性的提出一些對策。

在當前的市場經濟中,中小企業內部管理的貨幣體系是必要的,它不僅僅體現了市場競爭的發展趨勢,同時也是一個重要的方式來實現中小企業現代化管理的手段和方法。與此同時,作為中小企業的資產的重要組成部分,企業的貨幣資金在會計過程中也起著至關重要的作用?？梢?加強企業貨幣資金的內部管理,對于中小企業長期發展的進程將有積極的促進意義和深刻的影響。近年來，貨幣資金管理在我國中小企業貨幣資金管理中逐漸出現了一些問題,企業意識到要合法和合理處理費用、資本回收的安全性和企業個人的預防腐敗等問題,它將會導致不利于企業長遠發展的負面影響。因此,中小企業必須從保證貨幣資金安全的角度來看,采取適當的措施來控制其貨幣資金管理過程中存在的問題,并且要滿足生產經營的需要。這問題之中最重要的問題是關注中小企業貨幣資金管理

外文原文（字符數 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.