论文部分内容阅读
当前,随着市场经济的发展,经济环境发生了根本性的变化,企业经济增长方式由粗放型逐步转向集约型。企业也越来越认识到资金的重要性．对于资金的时间价值、风险、内部控制等概念有了一定的认识。对于企业界提倡的企业管理以财务管理为中心,财务管理以资金管理为中心的观点,已逐步被更多企业管理者所接受。在企业的财务活动中,资金是企业的生命线,资金管理是企业财务管理的核心内容。因此,如何加强资金管理,提高资金使用效益是每个企业所面临的重要课题。
At present, with the development of the market economy, the economic environment has undergone fundamental changes. The mode of economic growth has gradually shifted from extensive mode to intensive mode. Businesses are also increasingly aware of the importance of funding. For the time value of funds, risks, internal control concepts have a certain understanding. For the business community to promote business management as the center of financial management, financial management to fund management as the center point of view, has been gradually accepted by more business managers. In the financial activities of enterprises, capital is the lifeblood of enterprises, and fund management is the core of enterprise financial management. Therefore, how to strengthen capital management and improve the efficiency of capital use is an important issue facing every enterprise.