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资金管理是企业财务管理的重中之重,资金管理模式的选择关系到企业集团整体效益的提升,选择何种管理模式,至关重要。而“收支两条线”是近几年财政部门加强财政资金管理的有效办法之一,在实践中取得了卓越的成绩。陕西煤业集团借鉴“收支两条线”运行特点,用于企业内部资金的管理,将企业闲散的资金集中起来,再通过全面预算的实施,实现对资金的统筹安排和有效监控,使企业集团的凝聚力、整体效率和竞争力得到显著提升。
Treasury management is the most important part of the financial management of an enterprise. The choice of the treasury management mode is related to the improvement of the overall benefit of the enterprise group and the choice of management mode. However, the “two lines of receipts and expenditures” is one of the effective measures for strengthening the management of financial funds by the financial departments in recent years and has achieved remarkable results in practice. Shaanxi Coal Group draws on the operating characteristics of “two lines of revenues and expenditures” for the management of internal funds of enterprises, concentrates the idle funds of enterprises, and implements the overall arrangements and effective monitoring of funds through the implementation of a comprehensive budget. So that the cohesion of enterprise groups, the overall efficiency and competitiveness have been significantly improved.