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1、原文：The company funds managementMoney is a company engaged in the economic activities of the basic elements, the company is developing the necessary elements. Money is a company engaged in the economic activities of the basic elements, the company is developing the necessary elements. The companys fi
2、nances both showed that company of resource allocation, quantity and quality, and also reflects the companys capital structure and property right relations. Companys production and management, financing investment and profit distribution are based on capital as the link, from start to finish, throug
3、hout the whole process of company business activities. Fund flow index has become the company credit evaluation and development potential, value evaluation is an important index, in some places, Banks have started the company cash flow situation as whether to give the company to provide credit is an
4、 important basis, some even to the companys future cash flow as reimbursement guarantees. Thus, strengthen financial management, improving capital operation benefit is the company in competition invincible and keep sustainable development important guarantee. How to strengthen the cash management? F
5、rom the following three aspects: First, the comprehensive budget management The budget is a kind of control mechanism and institutionalized procedures and implementing the centralized fund management is the effective guarantee, company production and operating activities orderly, is the important gu
6、arantee of the company shall supervise and control, audit, examine the basic basis. The company is the comprehensive budget management in the production and business operation each link implementation budget preparation, analysis, evaluation, the company production and operating activities of all th
7、e capital expenditures are subject to strict budget management in. The companys budget should with assets as a link, practises graded budget, the parent company should lay particular emphasis on improve investment, finance the budget to capital management budget is given priority to, the unified pla
8、nning fund executes, centralized management, Subsidiary criterion with production management budget and reinforce the cost and flow of fund budget. The companys budget once determined, must become company organization of production and operating activities legal basis, do not get optional change. An
9、d the company capital budget is the core of company overall budget, including annual and monthly budget. The annual budget is calculate inside year company inflows and outflows scale. According to the scale of the company may determine the financing and investment policy. And monthly budget is more
10、close to reality, can accurately reflect the monthly cash flow, accordingly can also specific adjustment, financing and investment plan. Additional funds in accordance with the purposes, still can commit divided into the following three aspects: the budget of budget: 1、 and operating activities cash
11、 flow budget: mainly includes business income and operating expenditures budget. Business income is that a company selling products, providing labor services and rent assets obtained cash inflow, annual operating revenue reflects the annual company to receive the capital size. Is the companys variou
12、s expenditures budget guarantee. Monthly income budget is able to reflect relatively clear capital inflows roughly time for the companys capital operation and provide a relatively accurate basis; Operating expenditures budget consists of company business activities all capital expenditures budget, a
13、nd the difference of income is mirrorring company in investment can provide the self-capital scale, the company is investment, financing policies selected, and the important basis of monthly operating expenditure budget and the difference of income criterion can accurately provide companys financing
14、 and investment plan basis, increase the companys capital operation efficiency, reduce the financial expenses. 2、the investment activities of cash flow budget: company in order to obtain more profits, expand the size of the company must conduct effective investment. It is divided into two kinds: it
15、is a long-term investment, must use NPV etc to judge the feasibility of investment projects, belong to investment return period long capital expenditures, but also increase the company development potential of powerful guarantees, long-term investment funds life are longer, capital using forehead is
16、 larger also, therefore, ask according to the annual self-owned financing volume and low cost of financing to determine the annual investment capital expenditures budget. 2 it is short-term investments, which emphasizes the short-term cash liquidity, is a kind of long-term scale established under the situation of short-term assets stock returns problem, it is to point to in no selected effectie long-term investment plan, choose low-risk, high benefit of investment dec
