伴随我国经济发展水平的提升,企业的规模也在不断的扩大,国际化的经营与集团化管理的趋势也非常明显。由于企业进行集团资金管理非常重要,资金流也非常大,各成员之间的资金盈缺问题也呈现出严重的不平衡特征,必须要加强对资金的控制,才能不断提升其运转效率与使用效益,这也是企业高管非常关注的问题。 With the improvement of the level of economic development in our country, the scale of enterprises is also constantly expanding. The tendency of international management and group management is also obvious. As the management of group funds by enterprises is very important and the flow of funds is also very large, the problem of the shortage of funds among members also presents a serious unbalanced characteristic. Therefore, it is necessary to strengthen the control of funds so as to continuously improve the operating efficiency and the use efficiency , Which is also a concern of business executives.