现代经济浪潮中,众多企业不断地消亡,其中不乏一些卓越不凡的公司也未能幸免。无论导致其失败的原因如何,最终均体现在财务成果上,形成流动性支付危机。因此,债务风险管理已列入企业管理的重要议程。基于资金运动始终贯穿并服务于经营活动,本文从资金预算管理角度探讨企业债务风险管理能力。 In the wave of modern economy, many companies have continued to die, and some of them have not been spared. No matter what causes the failure, they are ultimately reflected in financial results and form a liquidity crisis. Therefore, debt risk management has been included in the important agenda of corporate management. The fund-based campaign has always penetrated and served the business activities. This article discusses the corporate debt risk management capabilities from the perspective of fund budget management.