现金管理是事业单位财务管理的一个重要分支,然而在事业单位中会出现现金流失,甚至挪用公款等问题。这些现象的产生,是由于部分事业单位财务管理制度不健全,财务人员素质不高等原因造成的。如何避免这些问题的产生,就要单位内部健全现金管理制度,建立一套切实可行的管理办法。 Cash management is an important branch of the financial management of public institutions, however, there will be problems such as cash loss or misappropriation of public funds in public institutions. The occurrence of these phenomena is due to the imperfect financial management system of some institutions and the low quality of financial personnel. How to avoid these problems, it is necessary to improve the internal cash management system, establish a set of practical management methods.