资金是企业的血液,是财务管理的集中表现,资金管理作为企业财务管理的中心,是一项必须常抓不懈的工作,资金管理的好坏不仅是衡量一个部门财务管理水平的重要标志,而且直接影响到一个部门的经济效益。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。但是目前有些企业中资金损失现象比较严重,影响了企业的发展。上 Funds are the blood of enterprises and the concentrated expression of financial management. As the center of enterprise financial management, fund management is a work that must be carried out constantly. The quality of fund management is not only an important indicator to measure the level of financial management in a department, but also Directly affect the economic efficiency of a department. How to strengthen capital management and improve the efficiency of capital use is an important issue facing every enterprise. However, at present, some enterprises have suffered serious losses of funds, affecting the development of enterprises. on