In our country, the small and medium-sized enterprise is the national economy important component, is playing the pivotal promoter action to the economic development and the social stability. However the floating capital causes the enterprise “the blood”, its flowing and the movement, reflect in enterprise production operation each link. Manages well with exactly the floating capital, the accelerated flow turnover of capital is the enterprise survival and the need to develop. This article through the elaboration floating capital's in management importance, has analyzed the small and medium-sized enterprise floating capital management existence primary cause, discussed in the small and medium-sized enterprise solution floating capital management to have the problem with emphasis the countermeasure. And draws the conclusion: Sharpens superintendent's managed capacity comprehensively, strengthens the financial control.
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