货币资金是企业经济活动中最基本的要素,资金管理贯穿于企业整个生产经营过程,是财务管理的集中表现,只有抓住货币资金管理这个中心,疏通货币资金流转环节,才能提高企业经济效益。随着铁路跨越式发展的不断深化,对筹融资方式、资金运用和资金管理都提出了新的要求,而铁路多元企业 Monetary capital is the most basic element of an enterprise’s economic activities. Capital management runs through the entire production and operation of an enterprise and is a concentrated manifestation of financial management. Only by seizing the monetary and monetary management center and unbinding the circulation of monetary funds can the economic benefits of the enterprise be raised. With the continuous development of the railway by leaps and bounds, new requirements have been put forward for financing methods, capital utilization and fund management. Railway diversified enterprises