现代企业的财务管理,不仅要对不同的投资方案进行比较和选择,还要为企业的生产经营活动筹措资金,以及对资金的日常运用进行管理。企业能否有效地预算所需资金的金额,是否能有效地筹集资金,并将其配置在适当的地方等,这些企业财务活动的有效与否不仅关系到一个企业的生存与发展。本文试图在论述现金预算的内容与意义的基础上,对它在企业财务管理的地位进行探讨,并简单介绍一下现金预算的编制,以期引起财务管理者的重视。 The financial management of modern enterprises should not only compare and choose different investment schemes, but also raise funds for the production and business activities of the enterprises and manage the daily use of funds. Whether enterprises can effectively budget the amount of funds required, whether they can effectively raise funds and allocate them in appropriate places, etc. The effectiveness of these enterprises’ financial activities is not only related to the survival and development of an enterprise. Based on the content and significance of the cash budget, this article attempts to discuss its position in the financial management of enterprises and briefly introduces the preparation of the cash budget so as to attract the attention of financial managers.