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资金是企业进行生产、经营等一系列经济活动中最基本的要素,因此资金管理贯穿于企业整个生产经营的始末,具有举足轻重的地位。同时,在企业的日常财务活动中,资金也始终是一项需要企业领导层高度重视的、高流动性的资产,所以资金管理同时也是企业财务管理的核心内容。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。本文试从当前企业在资金管理过程中存在的问题出发,针对这些问题,结合国内相关专家的研究结论提出了一些对策和建议。
Capital is the most basic element of a series of economic activities that an enterprise conducts in its production and operation. Therefore, capital management runs through the whole production and operation of an enterprise, playing a decisive role. In the meantime, in the daily financial activities of an enterprise, the funds are always a highly liquid asset that needs the leadership of the enterprise. Therefore, the capital management is also the core content of the enterprise financial management. How to strengthen capital management and improve the efficiency of capital use is an important issue facing every enterprise. Based on the problems existing in the process of fund management, this paper tries to put forward some countermeasures and suggestions in light of these problems and in combination with the conclusions of relevant domestic experts.