企业要发展就要离不开正确的经营管理,而企业管理的核心是财务管理,财务管理的核心是资金管理。资金管理在企业的生产、经营和投资中的作用越来越大,它是企业经营和生产的源泉,是企业财务管理的核心内容。因此,资金始终是一项值得高度重视的、高流动性的资产,对企业树立良好形象、提高竞争力具有重要的意义。 The development of an enterprise must depend on the correct operation and management. The core of enterprise management is financial management. The core of financial management is fund management. Money management plays an increasingly important role in the production, operation and investment of enterprises. It is the source of business operations and production, and is the core content of corporate financial management. Therefore, funds are always highly valued assets with high liquidity, which are of great significance for establishing a good image and improving competitiveness.