实习单位现金管理的现状原因及对策

内容摘要：现金管理是国家银行根据国家法令对一切国营企业、事业、机关、团体、部队、学校及集体企业的现金使用范围、数量和库存进行管理监督的一项财经制度。会计范畴中的现金又称库存现金，是指存放在企业并由出纳人员保管的现钞，包括库存的人民币和各种外币。现金是流动性最大的一种货币资金，它可以随时用以购买所需物资，支付日常零星开支，偿还债务等。现金对企业具有很大的影响，它能够反映企业整个的营运状况，一个企业是否能健康发展跟现金也存在着重要的关系。因此，现金管理对企业来说，成了至关重要的角色。现今大多数企业对现金的管理都不太重视，或者是存在很多的问题。比如：坐支现金、超额留存现金、内部控制不严谨等问题。在本次毕业论文中，通过对实习单位现金管理的学习，找出了单位现金管理存在的漏洞，以及出现这些漏洞的主要原因。所以结合企业经营管理的需要，正确进行现金收支的核算，加强现金的管理和控制，监督现金使用的合法性与合理性，提高现金的使用效益，保护现金的安全完整。 

关键词：管理现状   内部控制  人员监督  人员管理

目     录

前言  ····························································4

一、实习单位基本情况概述··········································4

（一）实习单位背景················································4

（二）实习单位主营产品············································5

二、实习单位库存现金管理现状······································5

（一）公司不注重对现金的管理······································5

（二）公司存在现金坐支情况········································5

（三）公司留存超额库存现金········································5

三、实习单位就现金管理方面存在问题的成因分析······················6

（一）相关负责人员的素质有待提高··································6

（二）公司现金管理制度不够严谨····································6

（三）员工之间没有明确的分工······································7

（四）相关知识的培训未能及时开展··································7

四、对解决公司存在现金管理的问题提出合理建议······················7

（一）企业在招聘这方面的员工时，应该注重考核该员工的素质··········7

（二）健全企业现金管理制度，严格执行银行给出的现金限额············8

（三）明确员工的责任，让他们在工作岗位上各司其职··················9

（四）加强对员工关于现金管理的学习培训····························9

结语····························································10

 参考文献··························································11