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在企业的财务活动中,资金始终是一项值得高度重视的、高流动性的资产,因此资金管理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。因而企业要在市场经济中站稳脚跟,只有抓住资金管理这个中心,深入研究聚财、生财和用财之道,采取行之有效的管理和控制措施,疏通资金流转环节,提高企业经济效益。
In the financial activities of an enterprise, the capital is always a highly valued and highly liquid asset, so the fund management is the core of the enterprise’s financial management. How to strengthen capital management and improve the efficiency of capital use is an important issue facing every enterprise. Therefore, enterprises should gain a firm foothold in the market economy. Only by grasping the center of fund management, enterprises should study in depth the ways of collecting wealth, making money and using money, adopt effective management and control measures, clear the flow of funds and improve the economic efficiency of enterprises .