资金是企业开展生产经营活动的物质条件。我国国营和集体企业少则有几十万元、多则有数亿元的资金。管好用好这些资金,无论是对搞活微观经济,还是加强宏观控制,也无论是对发展社会生产,还是满足人民的物质和文化生活的需要,都具有重要的意义。“万事非财莫举”,一切经济活动都要理财。多年来,我们有很多企业积累了丰富的理财经验,广大财会人员为理财做出 Funds are the material conditions for enterprises to carry out production and business activities. China’s state-owned and collective enterprises have as few as hundreds of thousands of yuan, as many as hundreds of millions of dollars of funds. It is of great significance not only to revitalize the micro-economy, but also to strengthen macro-control, whether to control the development of social production or meet the material and cultural needs of the people. “Everything goes without money”, all economic activities must be financial management. Over the years, we have many companies have accumulated wealth management experience, the majority of financial accountants to make financial management