在现代企业管理体制下,流动资金收支管理的重要性越来越突出,特别是建筑企业由于其项目部空间跨度大,如何高效的利用项目部的流动资金,最大限度发挥流动资金的效益,研究探讨新的流动资金管理模式,提高企业的资金管理和控制的水平,进一步提高企业竞争力有着重要的现实意义。 Under the modern enterprise management system, the importance of liquidity revenue and expenditure management becomes more and more prominent. In particular, due to the large space span of the project department, construction enterprises, how to make efficient use of the liquidity of the project department to maximize the effectiveness of working capital, It is of great practical significance to study and explore new modes of liquidity management, improve the level of fund management and control and further improve the competitiveness of enterprises.