论文部分内容阅读
资金是企业进行生产经营活动的最基本要素,企业的生产经营活动最终都表现为资金的运动,资金管理贯穿于企业整个生产经营的始末,资金管理是财务管理的集中表现。企业只有管理好资金,才能管理好企业的生产经营活动,企业只有抓住资金管理这个中心,采取行之有效的管理和控制措施,对资金进行合理的规划,有计划地进行筹融资,有效使用资金,加强对资金的审计和监督,防止资金浪费和舞弊,才能保证资金的安全,提高资金的使用效率,从而提高企业的经济效益。因此,加强资金的管理具有十分重要的意义。
Capital is the most basic element of an enterprise’s production and operation activities. The enterprise’s production and operation activities are ultimately represented by the movement of funds. Capital management runs through the entire process of production and operation of the enterprise. Capital management is a centralized expression of financial management. Only when the enterprise manages the funds well can it manage the production and management activities of the enterprise. Only by grasping the center of capital management, the enterprise can adopt effective management and control measures, make reasonable plans for funds, and plan to raise funds for effective use. Funds, strengthen the audit and supervision of funds, prevent the waste of funds and fraud, in order to ensure the safety of funds, improve the efficiency of the use of funds, thereby increasing the economic efficiency of enterprises. Therefore, strengthening the management of funds is of great significance.