企业资金管理的背景和意义 企业财务管理变革的背景及意义??
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企业生财有道，还需理财有方，用财得当。财务从过去的事后记帐核算类型，转型为经营活动的全过程的财务理财管理。为了适合市场经济和企业发展的需要，进一步加强对公司系统内资金使用的监督和管理，加速资金周转，提高资金利润率，保证资金安全,降低企业的成本,提高企业的经济效益.因此要实行对企业的资金管理．企业的资金管理贯穿于企业管理的各个环节，要各部门配合才行．－－－由花钱部门和赚钱部门分别做资金支出和收入的初步预算，财务部综合整理出财务的资金预算计划，并严格按计划控制资金流量及成本计划的支出，做到事先预算，事中控制，事后核算，考核评估，分析，总结。才能提高整体的资金收益。
资金对企业就如同血液对人体一样是关乎企业生命的,管理好资金可以使加速资金的周转,降低企业的成本,提高企业的经济效益.可以集中财力办大事.保证企业生产经营活动的正常进行.
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绛旓細1銆佷氦鏄撴у姩鏈猴細鎸佹湁涓瀹氱殑鐜伴噾浠ユ弧瓒虫甯哥敓浜х粡钀ョЗ搴忎笅鐨勯渶瑕銆2銆侀闃叉у姩鏈猴細鎸佹湁鐜伴噾浠ュ簲浠樼揣鎬ユ儏鍐电殑鐜伴噾闇瑕併3銆佹姇鏈烘у姩鏈猴細涓烘妸鎻″競鍦烘姇璧勬満浼氾紝鑾峰緱杈冨ぇ鏀剁泭鑰屾寔鏈夌幇閲戙
绛旓細璐у竵璧勯噾鏄湪浼佷笟鐢熶骇缁忚惀杩囩▼涓互璐у竵褰㈠紡瀛樺湪鐨勮祫浜э紝鍖呮嫭搴撳瓨鐜伴噾銆侀摱琛屽瓨娆惧拰鍏朵粬璐у竵璧勯噾涓夐」锛岃繙鏈熸敮绁ㄥ瓨娆俱佷复鏃跺熸潯銆侀摱琛岄绁ㄣ佸仠姝㈤摱琛屼腑瀛樻銆佸凡鎸囧畾鐢ㄩ旂殑璐у竵璧勯噾鍜鏈変环璇佸埜涓嶅寘鎷湪鍐呫傝揣甯佽祫閲戝唴閮ㄦ帶鍒跺嵆閫氳繃鍦ㄤ紒涓氬唴閮ㄩ噰鍙栦竴绯诲垪绠＄悊绋嬪簭鍜屾柟娉曪紝淇濇姢璐у竵璧勯噾鐨瀹夊叏銆佸畬鏁达紝淇濊瘉璧勪骇娴佸姩鐨勫悎娉曘...
绛旓細1銆鑳屾櫙锛氳储鍔绠＄悊瑕侀傚簲鏂扮粡娴庡舰鍔跨殑瑕佹眰銆21涓栫邯绠＄悊鏃ヨ秼鐜颁唬鍖栥佸浗闄呭寲锛浼佷笟涓轰簡閫傚簲缁忔祹浣撳埗鍜岀粡娴庣幆澧冪殑瑕佹眰锛屼笉浠呴渶瑕佸悎鐞嗚鍒掑拰杩愮敤鑷韩鐨勫悇椤硅祫婧愶紝杩樺繀灏嗕笌鑷韩缁忚惀娲诲姩鐩稿叧鐨勫瀹㈡埛銆佷緵搴斿晢銆佸垎閿鍟嗙瓑缁忚惀璧勬簮缁撳悎璧锋潵锛屼互姝ゆ潵鐩戞帶缁忚惀鎴愭湰锛璧勯噾娴佸悜锛屽噯纭弽棣堜俊鎭紝鎻愰珮浼佷笟瀵瑰競鍦哄弽鏄犵殑鐏垫椿鎬э紝鍏...
绛旓細钀ヨ繍璧勯噾鐨绠＄悊瀵逛簬浼佷笟鐨勮繍钀ュ拰鍙戝睍鑷冲叧閲嶈銆傚鎵惧苟瀹炵幇钀ヨ繍璧勯噾绠＄悊鐨楂樻晥鍒╃敤銆佹晥鐩婃彁鍗囦互鍙婇闄╂帶鍒讹紝鏄瘡涓紒涓氶兘鍦ㄧН鏋佹帰绱㈢殑鐩爣銆備綔涓哄叏鐞冭繍钀ョ殑鍏歌寖锛屾捣灏斾互瀹㈡埛闇姹備负鏍稿績锛岄噰鍙栦簡鍏ㄩ潰鐨勮祫閲戣繍钀ョ鐞嗙瓥鐣ャ傛捣灏旀敞閲嶅叏娴佺▼鍜屽叏浠峰奸摼鐨勭鐞嗭紝鑷村姏浜庨氳繃杩欎竴鏂瑰紡鏉ユ帹鍔ㄧ泩鍒╁拰鐜伴噾鍒╂鼎鐨勫弻閲嶅闀裤備粬浠笉...
绛旓細瀹炴柦鈥滈浂鐜伴噾鈥濈鐞嗙獊鐮翠簡浼犵粺鈥滃簱瀛樼幇閲戔濈殑绠＄悊妯″紡,鑳藉瀹炵幇浼佷笟鈥滅幇閲戔濈殑淇℃伅鍖栫鐞,瀵规帹鍔ㄨ储鍔绠＄悊鐨鍙戝睍鍒涙柊鍙婃彁楂樹紒涓氱殑鐜颁唬鍖栫鐞嗘按骞充骇鐢熸繁杩滃奖鍝,鍏锋湁閲嶈鎰忎箟,鍏蜂綋琛ㄧ幇濡備笅: 涓銆佲滈浂鐜伴噾鈥濈鐞嗘ā寮忎骇鐢鑳屾櫙 1.鏄璧勯噾绠＄悊鍙戝睍鐨勮秼鍔 (1)鏄祫閲戠鐞嗗垱鏂板彂灞曠殑闇瑕 璧勯噾鏄紒涓氳禆浠ョ敓瀛樺彂灞曠殑琛鑴,鏄紒涓...
绛旓細瀵规皯闂撮潪钀ュ埄缁勭粐鍏锋湁鍗佸垎閲嶈鐨勬剰涔夈傚姞寮鸿揣甯璧勯噾绠＄悊涓嶅鏄撳鑷村懆杞け鐏点傚悓鏃讹紝璐у竵璧勯噾娴佸姩鎬у己锛屼篃瀹规槗鎴愪负璐薄鎸敤鐨勫璞°傚洜姝わ紝鍔犲己璐у竵璧勯噾鐨绠＄悊涓庢帶鍒讹紝瀵规皯闂撮潪钀ュ埄缁勭粐鍏锋湁鍗佸垎閲嶈鐨勬剰涔銆傝揣甯佽祫閲戠鐞嗘槸鎸夌収鍥藉鏈夊叧瑙勫畾锛屽鐜伴噾鍜岄摱琛屽瓨娆捐繘琛岃鍒掋佺粍缁囥佺洃鐫ｃ傚寘鎷幇閲戠鐞嗗拰閾惰瀛樻绠＄悊銆
