在企业的财务活动中,资金是一项高流动性的资产,是企业进行生产经营活动最重要的要素,是企业财务管理的核心内容。如何加强资金管理,提高资金使用效益是每个企业必须面临的重要课题。企业要在市场经济中站稳脚跟,只有抓住资金管理这个中心,深入研究聚财、生财和用财之道,采取行之有效的管理和控制措施,才能疏通资金流转环节,提高企业经济效益。 In the financial activities of enterprises, capital is a highly liquid asset, which is the most important factor in an enterprise’s production and operation activities, and is the core of an enterprise’s financial management. How to strengthen fund management and improve capital efficiency is an important issue that every enterprise must face. Enterprises should gain a firm foothold in the market economy. Only by grasping the center of fund management, studying the ways of collecting wealth, making money and using money, and adopting effective management and control measures can we clear the flow of funds and increase the economic efficiency of enterprises .