企业资金计划编制中存在的问题及对策建议

The Existing Problems and Its Countermeasures of the Enterprise Capital Planning

资金管理是集团型企业管理的重中之重,而资金计划又是资金管理的起点,是企业全面预算的重要组成部分,是预算的具体执行形式。规范资金计划的编制,有利于集团型企业资金的统一规划,维持企业的财务流动性和合理的资本结构,从而最大限度地实现企业管理目标。

Capital management is a top priority of enterprise management. As the starting point of capital management and an important part of the enterprise comprehensive budget, capital plan is the specific execution form of budget. Standardizing capital plan is conducive to the unified planning of group＇s capital, maintain the enterprises financial liquidity and reasonable capital structure, thus it is possible to furthest realize the goal of enterprise management.