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现金是企业流动性最强的资产,是各单位内部控制的重点,企业必须按照国家统一的会计制度的要求,及时反映现金的增减变化,及其结存情况,加强监督与管理,保证其流通性和安全性,提高其使用效率。加强现金管理是企业在竞争中立于不败之地和保持可持续发展能力的重要保证。
Cash is the most liquid asset of the enterprise and is the key point of internal control of every unit. Enterprises must timely reflect the change of cash and the balance of cash in accordance with the unified accounting system of the state, strengthen the supervision and management and ensure its circulation Sex and safety, improve their efficiency. Strengthening cash management is an important guarantee for enterprises to remain invincible in competition and maintain their sustainable development.