在企业的财务活动中,资金始终是一项值得高度重视的资产,资金管理是企业财务管理的核心内容。如何筹措、使用、调节、盘活企业资余,提高资金使用效益已成为企业所面临的重要课题。一、资金预算管理企业资金管理是贯穿于企业整个过程的经济活动,与企业的生存发展息息相关,因此对企业资金全过程管理是十分必要和可行的。在对企业资金全程管理过程中,首先要做的工作就是对企业资金在预算方面的管 In the financial activities of enterprises, the capital has always been a highly valued asset, and fund management is the core of the enterprise’s financial management. How to raise, use, adjust, revitalize the business surplus, improve the efficiency of the use of funds has become an important issue facing enterprises. First, the capital budget management Enterprise funds management is the economic activity throughout the enterprise process, and the existence and development of enterprises are closely related, so the whole process of corporate funds management is necessary and feasible. In the process of enterprise funds management process, the first job to be done is on the enterprise funds in the budget management