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资金是企业经营的血液,资金管理在企业财务管控中处于核心地位,良好的资金管理能够促进企业合理进行资源配置,提高资金使用效率,降低企业经营风险,促进企业实现战略目标。一旦企业资金管理无法匹配企业所处的发展阶段,必将带来企业内部资金配置的矛盾,降低企业效益甚至导致资金链断裂,发生企业倒闭的风险。本文从不同企业发展需匹配不同资金管控模式的角度出发,阐述了不同企业发展阶段所需要的资金管理模式,为我国集团企业资金管理模式做了有益的探讨。
Funds are the blood of business operation. Funds management plays a central role in the financial control of enterprises. Good fund management can promote the rational allocation of resources, improve the efficiency of capital utilization, reduce the business risks and promote the realization of strategic goals. Once the enterprise fund management can not match the development stage of the enterprise, it will inevitably bring contradictions in the allocation of funds within the enterprise and reduce the efficiency of enterprises and even lead to the rupture of the capital chain and the risk of business failures. From the perspectives of different enterprises need to match different modes of fund management and control, this paper elaborates the fund management modes required by different stages of enterprise development, and makes a useful discussion for the fund management mode of the group enterprises in our country.