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资金管理是整个财务管理的重要组成部分,必须把提高资金效益放在提高经济效益工作的重要位置上。作为一个企业的财务部门,在社会主义市场经济体制下,必须当好领导的参谋,参与企业的经营决策、管理决策,加强资金管理,提高企业的经济效益。笔者拟结合本厂的部分实际,就此问题谈几点肤浅认识。一、提高固定资产产出率及投资使用效益近几年来,企业用于固定资产的投资较大,但有相当部分的投资效益并不够理想,主要是固定资产利用率不高,造成设
Fund management is an important part of the overall financial management. It is necessary to put the improvement of capital efficiency on the important position of improving economic efficiency. As a financial department of a company, under the socialist market economic system, it must be a good chief of staff, participate in business decision-making, management decision-making, strengthen capital management, and improve the economic efficiency of enterprises. The author intends to combine some of the actual conditions of the factory and discuss some superficial understandings on this issue. First, improve the fixed assets output rate and investment use efficiency In recent years, the company’s investment in fixed assets is large, but a considerable part of the investment efficiency is not ideal, mainly due to the low utilization of fixed assets, resulting in