Cash is the most powerful asset, in the production process of the enterprise stay for a short time, in order to meet the expenses of the production and operation of the enterprise, but also a voucher to repay the money to borrow money and pay taxes. Therefore, sufficient cash is a necessary condition for enterprises to reduce risk and enhance asset liquidity and debt solvency. At the same time, cash is also the most difficult to control and the most prone to fraud assets, which requires enterprises to have a team with financial knowledge and high quality to provide sound and solid financial management and economic base for enterprises, in order to make budgetary funds to advise enterprises, in a fiercely competitive society. an invincible position。
In the form of case analysis, this paper studies and analyzes the inventory cash management, internal control system, cash receipt and payment, cash budget and so on in Wenpenta Trading Co., Ltd. This paper is based on the relevant theory of cash in stock, supported by financial data, and on the basis of the present situation of management, analyzes the problems in the management of cash in stock of Wenpenta Trading Co., Ltd., and puts forward some corresponding suggestions for improvement.
Keywords: cash on hand, internal control, small and medium-sized enterprises
