本文认为,由于现金的特殊属性,出资者要对现金进行必要的管控,包括确定现金及其使用的内部牵制制度、确定现金的用途以尽可能减少直接使用、控制现金总量以减少现金占用数量、进行现金的集中管理并实行收支两条线等,以确保现金的安全、提高现金的使用效率和获得知情权。 This paper argues that because of the special nature of cash, the funders need to control the cash necessary, including determining the cash and its internal containment system, determining the use of cash in order to minimize the direct use and controlling the total amount of cash in order to reduce the amount of cash used , Centralized management of cash and the implementation of two lines of revenue and expenditure to ensure cash security, improve the efficiency of cash and access to information.