一、中文書籍
1.陳石進編譯，企業財務分析技巧（清華管理科學圖書中心，民國七十年一月）。
2.陳吉永著，流動資金管理（六國出版社，民國六十六年）。
3.許是祥譯，電腦與資料處理（臺北：中華企業管理發展中心，民國七十一年八月）。
4.郭明哲著，預測方法--理論與實例，三版（臺北：中興管理顧問公司，民國六十八年）。
5.經濟部中小企業處印，中小企業經營管理制度（民國七十一年十月）。
6.鄭丁旺、陳定國主編，財務管理人員百科全書，第一冊（臺北：大世紀出版公司，民國六十七年）。
7.劉聰衡著，財務管理（臺北：華泰書局，民國六十九年十二月）。
8.蕭國慶著，電算化資訊系統之控制與審計（臺北：松崗電腦圖書資料有限公司，民國七十年六月）。
二、中文期刊
1.李明紀，「銀行業務電腦化的新趨勢」，臺北市銀行月刊，第八卷第十一期（民國六十六年十一月二十五日）。
2.李增榮，「現金的規劃與控制」，主計月報，第四十卷第六期。
3.汪承運，「現金管理之理論與實務」，中國會計，第二卷第一期（民國七十一年一月）。
4.孟天恩，「企業短期資金之管理(三)」，今日會計，第九期。
5.孟天恩，「企業短期資金之管理(六)」，今日會計，第十二期。
6.卓傳陣，「現金--管理與規劃」，政治大學會計學報，第十四期（民國七十年五月）。
7.崔獨秀、羅鳳萍，「企業的現金流程」，主計月報，第五十二期第四卷。
8.陳能文，「無現金、支票的社會說」，現代管理月刊（民國六十八年六月）。
9.鄭丁旺，「營運資金概論」，主計月報，第五十卷第一期。
10.盧世澤譯，「資金轉撥電子處理淺譯」，臺灣經濟金融月刊，第十四卷第一期（民國六十七年一月）。
11.蘇鎮安，「企業如何控制現金收入？」，現代管理月刊（民國六十八年八月）。
三、英文書籍
1. Anreder Steven S., Corporation Finance (Alexander Hamilton Institute, New York, 1973).
2. Beehler, Paul J. ,Contemporary Cash Management: Principles ,Practices, Perspective (New York: John Wiley & Sons, Inc., 1978).
3. Beranek, William, Analysis for Financial Decisions (Homewood, Illinois : Irwin, 1963)
4. Bender, Mark G., EFTS-Elements and Impact (New York：Kennikat Press, 1976).
5. Brealey, Richard, and Stewart Myers, Principles of Corporate Finance (McGraw-Hill, Inc., 1981).
6. Firth, Michael, Management of Working Capital (The Macmillan Press Ltd., 1976).
7. Goodman, Sam R., Corporate Treasurer's and Controller's Encyclopedia(Englewood Cliffs, New Jersey prentice-Hall, Inc. ,1975).
8. Hill, Roger W., Cash Management Techniques (American Management Association, 1970).
9. Hunt, Alfred L., Corporate cash Management including Electronic Funds Transfer (New York : A division of American Management Association, 1978).
10. Keynes, John Maynard, The General Theory of Employment, Interest, and Money (New York: Harcourt Brace Jovanovich, 1936).
11. Little, Arthur D., The Consequence of Electronic Funds Transfer ( National Science Foundation, June 1975 ).
12. Lorden, James F., The Banking Side of Corporate Cash Management ( Financial Publishing Company, 1973).
13. Mao, James C. T., Corporate Financial Decisions ( Pavan Publishers, 1976 ). -.
14. Matz Adolph, and Milton F. Usry, Cost Accounting - Planning and Control, 7th ed. ( Cincinnati, Ohio ; South-Western Publishing Co., 1980, 臺北華泰書局翻印）。
15. McGlym, Daniel R., Distributed Processing and Data Communication ( New York: John Wiley & Sons, Inc., 1978 ).
16. Orr, Daniel, Cash management and the Demand for Money ( New York: Praeger Publishers, 1970 )
17. Slater, S. D., The Strategy of Cash ( New York: John Wiley & Sons, 1974 ).
18. Stancill, James McN., The Management of Working Capital (Scranton, Pa. : Intext, 1971 ).
19. Van Horne, James C., Fundamentals of Financial Management , 4th ed. ( Englewood Cliffs, New Jersey：Prentice-Hall, Inc., 1980 ).
20. Van Home, James C., Financial Management and Policy, 5th ed. ( Englewood Cliffs, New Jersey: Prentice- Hall, Inc., 1980 ).
21. Welsch, Glenn A., Budgeting: Profit Planning and control, 4th ed. ( Englewood Cliffs, New Jersey: Prentice-Hall, Inc., 1976 ).
22. Weston, J. Fred, and Eugene F. Brigham, Managerial Finance , 6th ed. ( Hinsdale, Illinois: The Dryden Press, 1978 ).
23. Wheelwright, Steven, and Makrivakis, Spyros, Forecasting Methods for Management ( New York: John Wiley & Sons, 1973 ).
四、英文期刊
1. Accounting Principles Board, American Institute of Certified Public Accountants, Opinion No.15, "Earnings per Share, " ( New York, May 1969 ), Appendix D.
2. Baer, Wilmer, "A Cash Flow Model, " Managerial Planning ( March-April, 1972 ).
3. Barro, Robert J., "Integral Constraints and Aggregation in an Inventory Model of Money Demand, "Journal of Finance, 31 ( March, 1976 ).
4. Baumol, William J., "The Transactions Demand for Cash: An Inventory Theoretic Approach, "Quarterly Journal of Economics, 66( Nov. 1952 ).
5. Beehler, Paul J., " Cash Management: Forecasting for Profit, " Management Advisor ( July-Augtrst,1973 ).
6. Benton, John B., "Electronic funds transfer: pitfalls and payoffs, " Harvard Business Review (July-August, 1977 ).
7. Budin, Morris and A. T. Eapen, "Cash Generation in Business Operations: Some Simulation Models, "Journal of Finance, 25 (December, 1970 ).
8. Budin, Morris, and Robert J. "A Rule-of-Thumb Theory of Cash Holdings by Firms, " Journal of Financial and Quantitative Analysis 10 ( March, 1975 )
9. Carcione, Sandragrant, " Picking an EFT Network, " Bank Marketing ( November, 1982 ).
10. Daellenbach, Hans G., " Are Cash Management Optimization Models Worthwhile? " Journal of Financial and Quantitative Analysis, 9 (September, 1974 ).
11. Frost, Peter A., "Banking Services, Minimum Cash Balances, and the Firm's Demand for Money, " Journal of Finance, 25 ( Dec. 1970 ).
12. Gee, Kenneth P, " A Cash Flow Measure of Divisional Performance, "The Accountant's Magazine ( January, 1980 ).
13. Gitman, Lawrence J., D. Keith Forrester, and John R. Forrester, Jr., "Maximizing Cash Disbursement Float, "Financial Management, 5 ( Summer, 1976 ).
14. Jones, David, " Banks open electronic window to corporate customers, "The Bankers' Magazine ( July, 1982 ).
15. Ketz, J. Edward, and Richard F. Kochanek. " Cash Flow: Assessing A Company's Real Financial Health, "Financial Executive( July ,1982 ).
16. Kraus, A., C. Janssen, and A. Mcadams, " The Lock- Box Location Problem, " Journal of Bank Research 1 (Autumn, 1970 ).
17. Lan S. Miller, " Accelerated Cash Management, " CA Magazine ( Nov. 1980 ).
18. Miller, Merton H., and Daniel Orr, " A Model of the Demand for Money by Firms, " Quarterly Journal of Economics, 80 ( Aug. 1966 ).
19. Miller, Merton H., and Daniel Orr, "The Demand for Money by Firms : Extension of Analytic Results, " Journal of Finance, 23 (Dec. 1968).
20. Peter, W. William, " Realizing the Trust Potential in Cash Management Services, "The Bankers Magazine ( September-October, 1982 ).
21. Robicek, A. A., Teichroew, and J. Jones, " Optimal Short Term Financing Decision, "Management Science ( Sep. 1965 ).
22. Sastry, A. S. Rame, " The Effect of Credit on Trans actions Demand for Cash, " Journal of Finance (. Sep 1970 ).
23. Searby, Frederick W., " Use Your Hidden Cash Resources, " Harvard Business Review ( March-April, 1968 ).
24. Stone, Bernell K., " Cash Planning and Credit-Line Determination with a Financial Statement Simulator. : A Cash Report on Short-Term Financial Planning, "Journal of Financial and Quantitative Analysis, 8 ( November, 1973 ).
25. Stone, Bernell K., and Robert A. Wood, "Daily Cash Forecasting: A Simple Method for Implementing the Distribution Approach, " Financial Management, 6 (Fall,.1977 ).
26. Whalen, E. L., " An Extension of. the Baumol-Tobin Approach to the Transactions Demand for Cash, " Journal of Finance ( Mar. 1968 ).
27. White, D. J., and J. M. Norman, " Control of Cash Reserves, " Operational Research Quarterly 16, No. 3 ( Sep. 1965 ).