(2) Regulatory factors. The People's Bank of China, as the national cash management authority, has not fully and effectively played its role. The imperfect system and ineffective measures make the handling of illegal cases within its jurisdiction very untimely. Even if it is finally dealt with, it is generally limited to "never again" and fails to set an example for others.

3. Countermeasures and suggestions to solve the cash management of enterprise inventory?

(a) in line with the provisions of the state cash use scope.

According to relevant regulations, enterprises can use cash on hand within the following scope:

1. Wages and allowances of employees;

2. Personal labor remuneration;

3 according to the provisions of the state awarded to individuals in science and technology, culture and technology, sports and other aspects of the bonus; ?

4. All kinds of labor insurance, welfare and other personal expenses stipulated by the state;

5. The price of products and other materials purchased from individuals;

6. Travel expenses that business travelers must carry with them;

7. Settlement of sporadic expenses below the starting point;

8. Other expenses determined by the People's Bank of China. ?

(2) Improve the construction of rules and regulations.

It is necessary to improve the construction of rules and regulations as soon as possible, taking the revision of the Provisional Regulations on Cash Management as an example;

1. appropriately expand the scope of cash use. If the purchasing place is not fixed and convenient, the production or market continues, and cash must be used in special circumstances such as emergency rescue and disaster relief, cash is allowed to be used.

2. Adjust and increase the initial settlement amount. Establish an adjustment mechanism of cash settlement starting point linked to inflation rate, and implement flexible settlement starting point amount system or fixed settlement starting point amount system.

3. Further clarify the position and role of the central bank, commercial banks and non-commercial banking institutions in cash management. The local people's bank will investigate and deal with the account opening units that have relaxed preferential conditions for cash management, and punish them according to the seriousness of the case, and hold the administrative leadership responsibility of the units.

4. It is suggested to add the content of "Company Credit Card Cash Withdrawal" in the chapter of "Legal Liability" and add the corresponding punishment content in the implementation rules?

(3) Standardized cash management procedures

1. Strictly abide by the cash limit on hand. After the cash limit on hand is approved by the bank, the company must strictly control the cash on hand within the approved limit, and the cash exceeding the limit must be deposited in the bank in time. If the cash on hand is insufficient, you can withdraw it from the bank, and you are not allowed to withdraw cash without the bank's permission.

2. It is strictly forbidden to set up private coffers. It is an illegal act to set up a small vault privately, which conceals income and evades taxes, causing inevitable losses to the country and the company, not only affecting the normal cash receipts and payments of the company, but also endangering the social atmosphere.

3. Strengthen safety precautions to ensure the safety and integrity of cash on hand. Except for a small amount of cash handed over to the cashier for management, the rest should be put into a special safe (but not exceeding the inventory limit of the unit for three to five days), and the cashier is not allowed to take the money home at will; Unit cash in stock shall not be mixed with private cash, nor shall public funds be used privately or borrowed privately; When going to the bank to deposit or withdraw money, in order to ensure safety, it is best to be accompanied by corresponding security personnel.

(4) Establish a fair, orderly and efficient financial environment?

In accordance with the objectives and tasks of economic and financial reform, we should unify policies as far as possible, put forward guiding opinions, and gradually make all financial units embark on the same starting line, and conscientiously study the two sets of laws, namely, the People's Bank of China Law and the Commercial Bank Law. They provide legal guarantee for controlling disorderly financial competition, and pay attention to implementation. At present, the supervision power of the central bank should take the economic punishment with a high starting point as an important means to prevent unfair competitors from getting economic benefits. Smooth transfer and settlement channels, solve the problem of unreasonable bill pressure, and vigorously promote credit card and check settlement business. Adopt international advanced technology to change the settlement method, improve and expand the credit card settlement business. ?