资金是企业在生产经营过程中拥有和控制的实物财产的货币表现,是进行生产经营活动的物质基础,是企业生存的经济命脉。企业的资金管理作为企业管理的主要内容,要求企业结合自身的实际情况,及时地发现管理过程中存在的问题,找出原因所在,并采取行之有效的管理和控制措施,增强资金的运营 Money is the monetary performance of the real property owned and controlled by the enterprise in the process of production and operation. It is the material basis for the production and operation activities and the economic lifeline of the enterprise’s survival. Enterprise funds management as the main content of business management, require enterprises to combine their own actual situation, in a timely manner to identify problems in the management process to identify the reasons and take effective management and control measures to enhance the operation of funds