译文（字数 3048）

货币资金管理

摘要

对于大多数的中小企业来说,货币资金管理是一种保证企业的正常运行的重要材料,这同样也是一个强大的武器，体现在中小企业参与的市场竞争中。它的生命线,直接关系到企业的发展和未来的趋势。通常,中小企业的货币资金管理有共同特点,高流动率，应用广泛,所以它是很难实现有效合理的实施。许多中小企业的内部货币资金管理难以控制,从而导致企业货币基金组织肆意侵占、挪用、贪污甚至被个人侵占,这会导致非常严重的后果，不利于企业在社会经济中的市场竞争地位。根据当前中小企业货币资金管理面临的问题针对性的提出一些对策。

在当前的市场经济中,中小企业内部管理的货币体系是必要的,它不仅仅体现了市场竞争的发展趋势,同时也是一个重要的方式来实现中小企业现代化管理的手段和方法。与此同时,作为中小企业的资产的重要组成部分,企业的货币资金在会计过程中也起着至关重要的作用。可见,加强企业货币资金的内部管理,对于中小企业长期发展的进程将有积极的促进意义和深刻的影响。近年来，货币资金管理在我国中小企业货币资金管理中逐渐出现了一些问题,企业意识到要合法和合理处理费用、资本回收的安全性和企业个人的预防腐败等问题,它将会导致不利于企业长远发展的负面影响。因此,中小企业必须从保证货币资金安全的角度来看,采取适当的措施来控制其货币资金管理过程中存在的问题,并且要满足生产经营的需要。这问题之中最重要的问题是关注中小企业货币资金管理

外文原文（字符数 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.