企业界越来越多的有识之士已认识到，财务管理是企业管理的核心，资金管理又是财务管理的核心。资金管理这种核心之核心的地位已日益受到企业高层领导及财务经理的关注。跨国经营公司，由于其业务的特殊性，在资金管理方面比国内企业更复杂。对跨国公司而言，资金管理的意义不 A growing number of people in the business community have come to realize that financial management is the core of business management and that money management is the core of financial management. The central position of this core of fund management has drawn increasing attention from senior corporate leaders and financial managers. Multinational companies, because of the particularities of their businesses, are more complicated than domestic firms in terms of money management. For multinational corporations, the significance of money management does not