目前 ,造成企业效益低下的一个重要原因是管理松驰 ,资金增值能力低。实际工作中 ,财务部门管理资金的权力被肢解 ,对资金的投入、营运缺乏有效的制约手段 ,使财务部门丧失了对企业经济行为的调控能力。因此 ,要实现财务管理的良性循环就必须以资金管理为龙头 ,建立适应现代企 At present, one of the important reasons for the low efficiency of enterprises is that management is loose and their capital appreciation capability is low. In actual work, the power of the financial department to manage funds is mutilated, and there is no effective restriction means for the input and operation of funds, so that the financial department loses its ability to regulate and control the economic activities of enterprises. Therefore, to achieve a virtuous cycle of financial management, we must take the fund management as a leader and establish a modern enterprise