Cash is becoming more and more important to enterprises, and cash flow has become an important index to evaluate the reputation, development potential and value of enterprises. In some places, banks have begun to regard the cash flow of enterprises as an important basis for providing credit to enterprises, and some even regard the future cash flow of enterprises as a guarantee for repayment. It can be seen that strengthening cash management is becoming more and more important for enterprises to remain invincible in the competition and maintain their ability of sustainable development. Strengthening enterprise cash management includes two aspects: increasing cash flow and improving cash use efficiency. The author combines the problems existing in cash management of enterprises at present, and talks about his own views on these two aspects. (1) Unify fund management, unify the allocation and use of funds, and strengthen the cash management of enterprise branches. In order to prevent the extracorporeal circulation of funds and strengthen fund management, many enterprises have taken a series of measures to strengthen cash management. The cash management system that can be used for reference includes: strict budget management of its own branches; Implement a reserve system for all departments; Strict management of bank accounts opened by branches: "two lines of revenue and expenditure", all income is turned over to the company headquarters for unified allocation, and the funds needed by branches are uniformly reviewed and arranged by the company headquarters. (2) Strengthen the management of current accounts and inventory, and speed up capital turnover. Enterprises should take the following measures to reduce cash outflow, increase cash inflow and reduce capital occupation time: strengthen the management of accounts receivable and accounts payable; Strengthen the management of other receivables and other payables; Strengthen the management of advance receipts and prepayments; 4. Strengthen inventory management; 5, strict enterprise collection responsibility system, accelerate the cash withdrawal, reduce and control the proportion of bad debts; At the same time, as far as possible, make use of commercial credit and rationally use customer funds. (3) Rational use of corporate credit and bank credit financing to increase the disposable cash of enterprises. When the cash of the enterprise is insufficient, the enterprise can use its own commercial credit and bank credit to reduce the cash payment in foreign procurement by handling bank acceptance bills; Or adjust the disposable cash flow of enterprises through short-term financing and medium-and long-term financing. In recent years, it is increasingly accepted by banks and most enterprises because it does not require banks to use cash and the procedures are simple, and it has become an important means for enterprises to manage cash and make up for the cash shortage in daily operations. Handling bank acceptance bills needs to be based on the purchase and sale contract between enterprises, and enterprises can generally handle it by paying a certain percentage of deposit. According to the strength, reputation and relationship with banks, the deposit ratio is generally between 10%-50%, and the term is generally within 6 months. (4) Strengthen the management and control of cash flow in the process of enterprise investment. In the traditional cash management, only the unified dispatch and use of cash is emphasized, while the management of investment projects is neglected, which makes many investment projects become a bottomless pit of enterprise cash flow. Second, careful planning and scientific operation to improve the efficiency of cash use (1) Use bank deposits with different maturities to operate funds. Seven-day notice deposit is a flexible and convenient way for banks to attract corporate deposits. Opening an account is very convenient. After a large sum of money is deposited at one time, you only need to call the bank seven days in advance to transfer the money from the call deposit account to the current account, and the original part will still bear interest at the call deposit rate. In fact, in order to attract customers, some banks only need to notify 1-2 days in advance, which has great financial benefits for enterprises' ultra-short-term surplus cash. If the enterprise obtains120,000 yuan at the beginning of the month and pays it all at the end of the month, the enterprise can use the method of 7-day notice deposit. The annual interest rate of the 7-day notice deposit on the same day is 1.89%, and the current interest rate is 0.99%. If it is only used as a demand deposit, the monthly interest is only 120,000 yuan * 0.99%/12 = 9,900 yuan, and the monthly interest for a 7-day notice deposit is120,000 yuan * 65,438 yuan. In addition, if an enterprise has a cash surplus of more than three months and cannot invest in securities due to various restrictions, it can adopt a combination of three-month fixed deposit and notice deposit: when arranging the capital plan, the enterprise will deposit the funds for more than three months into a three-month fixed deposit account, and the funds for less than 1 month into a notice deposit account. At present, the interest rate of three-month time deposit is 1.98%. In this way, the enterprise has almost no interest.