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资金管理作为现代企业财务管理的一项主要内容,已经日益为众多管理者所认同。集团企业应该一方面在企业内部实行资金收支两条线集中管理模式,通过集中管理集团内部各成员单位的资金,使有限的资金应用到生产最需要的地方,促进生产的有效发展,进而为企业预算目标的实现提供资金保证。另一方面,对于基层单位的资金管理,根据所属公司所处的地域的不同,通过资金计划管理、银行存款限额管理等方式,实现对所属公司的资金集中管理手段,形成总部与下级单位资金管理模式相对应的集中管理方式。
As one of the main contents of financial management in modern enterprises, fund management has increasingly been accepted by many managers. Group enterprises should, on the one hand, implement a centralized management mode of two lines of funds within the enterprise. By centrally managing the funds of all the member units within the group, the limited funds are applied to areas most in need of production to promote the effective development of production. The realization of corporate budget objectives to provide financial assurance. On the other hand, for the fund management of grassroots units, according to the different geographical areas in which the company belongs, through capital fund management and bank deposit quota management, the means of centralized fund management for the affiliated companies will be realized to form a fund management system for headquarters and subordinate units Mode corresponding to the centralized management.