资金是企业进行生产、开垦经营的源泉,没有足够的资金,企业的生产、经营就不可能正常运转,企业的经济效益也就无从谈起。所以,作为企业管理中心的财务管理首先必须抓住资金管理这个核心,以此来搞好整个财务管理。本文认为要搞好资金管理,必须做好以下几个方面工作:一、做好资金筹集工作,合理负债经营企业要扩大再生产,仅靠自身有限的资本金和盈余公积是远远不够的,负债经营是企业寻求发展的手段之一,不仅可以缓解企业自有资金紧缺的矛盾,而且能够提高企业自有资金利润率。企业在利用负债进行资金筹集时,必须遵循筹资费和资金占用费低于相应资金投放使用所带来收益的原则,在此基础上可采取以下负债途径取得企业生产、经营所需资金。1.加强与银行等金融单位的联系和协作,融治金融单位和企业的关系金融单位在对企业发放贷款时,首先调查了解企业的经营情况和财务状况,然后严格审查所贷资金的效益性、风险性和流动性。企业应坚持以信为本,以诚相待的原则,搞好银企关系。每月企业应将生产经营情况和财务报表等资料及时报送银行等金融单位,取得金融单位的信赖和支持。对已取得的贷款按时还贷,以形成“有借有还,再借不难”的良性循环,为企业树立良好的信用形象。这样就可以拓宽和稳定金融单位的信贷资金来源渠道。 Capital is the source of enterprises' production and reclamation operations. Without sufficient funds, the production and operation of enterprises can not operate normally and the economic benefits of enterprises can not be raised. Therefore, as a business management center of financial management must first grasp the core of fund management, in order to do a good job of the entire financial management. This paper argues that in order to do a good job of fund management, we must do a good job in the following aspects: First, do a good job of fund-raising, reasonable debt Business enterprises to expand reproduction, only their own limited capital and surplus reserve alone is not enough, Debt management is one of the means for enterprises to seek development. It can not only relieve the contradiction between the shortage of funds owned by the enterprises, but also improve the profit margin of the enterprises' own funds. When enterprises use their liabilities for fund raising, they must follow the principle that fund-raising fees and fund occupation fees are lower than the proceeds brought by the corresponding funds, and on this basis, the following liabilities can be taken to obtain the funds needed for production and operation. 1. Strengthen links and cooperation with financial institutions such as banks and financial institutions and financial institutions Financial institutions in the loans to enterprises, the first survey to understand the business operations and financial conditions, and then scrutinize the effectiveness of the loan funds , Risk and liquidity. Enterprises should adhere to the letter-based, treat each other with sincerity and do a good job in bank-enterprise relations. Each month, enterprises should timely report information on production and operation and financial statements to financial institutions such as banks and obtain the trust and support of financial institutions. Loan repayment has been made on time, in order to form a “there are borrowed, then borrow is not difficult,” a virtuous circle, establish a good corporate credit image. This will broaden and stabilize the sources of credit funding for financial institutions.