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随着我国市场经济的不断发展,集体企业管理水平在不断提高,集体企业资金管理的重要性也日益凸显,资金管理是否到位是集体企业发展中亟待解决的重要问题。本文在分析收支两条线资金集中管理模式及其优势的基础上,探讨了当前集体企业资金管理存在的问题以及引入收支两条线资金集中管理模式的必要性,并提出了集体企业通过实施收支两条线资金管理模式加强资金管理的对策措施,以期为相关研究人员提供参考。
With the constant development of the market economy in our country, the management level of collective enterprises is constantly improving. The importance of fund management of collective enterprises is also increasingly prominent. Whether funds management is in place is an important issue to be solved urgently in the development of collective enterprises. Based on the analysis of the centralized management mode and advantages of the two lines of revenue and expenditure, this paper discusses the problems existing in the current collective enterprise fund management and the necessity of introducing the centralized management mode of two lines of revenues and expenditures. Implementation of two lines of revenue and expenditure management mode of funds to strengthen financial management measures to provide relevant reference for researchers.