在我国经济体制从传统的计划经济体制向社会主义市场经济体制转变和经济增长方式从粗放型向集约型转变这一历史进程中,“效益”成为企业追求的最终目标。企业提高效益必须从抓管理入手。而管理的中心是财务管理,财务管理的重心是资金管理,资金管理成效如何是影响企业活力和效益 In the history of the transition of our economic system from the traditional planned economy to the socialist market economy and the transformation of the mode of economic growth from extensiveness to intensiveness, “efficiency” has become the ultimate goal pursued by enterprises. Enterprises to improve efficiency must start with the management. The management of the center is financial management, financial management is the focus of capital management, capital management effectiveness is how to affect the vitality and effectiveness of enterprises