论文部分内容阅读
当前,民营企业已成为经济市场活动主体的主力军,许多民营集团企业在追求规模的持续扩张和利润的增长的同时,却忽视了其背后不断扩大的资金缺口和债务规模,其结果是,一旦遇到波折必然影响到现金流的平稳运行。这就引发一个令人深思的问题——民营集团企业如何实现有效的资金管理模式。从财务管理角度评价一个企业可持续增长的真正价值时,基于资产负债表和利润表的事后核算会计已经不能反映企业的真实价值,更值得关注的是企业的资金管理能力。从管理角度,如何提高资金效益、改善资金结构、加强资金风险监管,给企业提供足以支撑其长远发展的充足的、均衡的资金流将成为关键。因此,建立科学的资金管理模式,发挥民营集团整体资金优势,提高整体资金使用效率,降低资金使用成本,提高资金效益,防范资金、财务风险,已成为共识。
At present, private enterprises have become the main force in the main body of economic market activities. Many private enterprise groups, while pursuing the continuous expansion of scale and profit growth, have neglected the ever-widening funding gap and debt scale behind them. As a result, The twists and turns inevitably affect the smooth operation of cash flow. This raises a thought-provoking question - how private-owned conglomerates can achieve effective funding management. When evaluating the true value of an enterprise’s sustainable growth from the perspective of financial management, ex post accounting accounting based on the balance sheet and income statement can no longer reflect the real value of the enterprise, and more worthy of attention is the ability of the enterprise’s fund management. From a management point of view, it is crucial to improve capital efficiency, improve capital structure, strengthen supervision over capital risks, and provide enterprises with sufficient and balanced capital flow sufficient to support their long-term development. Therefore, establishing a scientific mode of fund management, giving full play to the overall capital advantages of privately-owned groups, improving the overall capital utilization efficiency, reducing the cost of capital utilization, enhancing capital efficiency, and preventing capital and financial risks has become the consensus.