资金管理是会计管理的核心,它受内外经济环境影响颇大。改革时至今日,在资金管理的改革方面措施不少,但基本上属外延性政策,如进行财政补贴,实行全额信贷.我们认为,这尽管是解决目前资金短缺的必要措施,但只能治标,无法治本。治本的关键是进行资金管理的内涵性改革,即活化资金 Fund management is the core of accounting management. It is influenced by the internal and external economic environment. At the time of the reform, there have been many measures in the reform of capital management, but basically it is an outreach policy, such as the implementation of financial subsidies and the implementation of full credit. We believe that although this is a necessary measure to solve the current shortage of funds, it can only A temporary solution cannot cure the problem. The key to managing this problem is to carry out intrinsic reform of fund management, that is, to activate funds.