公司資金管理文獻(xiàn)翻譯

1、原文：The commpany fundss manaagemenntMoney iis a ccompanny enggaged in thhe ecoonomicc actiivitiees of the bbasic elemeents, the ccompanny is devellopingg the necesssary elemeents. Money iis a ccompanny enggaged in thhe ecoonomicc actiivitiees of the bbasic elemeents, the ccompanny is devellopingg the

2、 necesssary elemeents. The ccompannys ffinancces booth shhowed that compaany off resoource alloccationn, quaantityy and qualiity, aand allso reeflectts thee comppanyss capiital sstructture aand prropertty rigght reelatioons. CCompannys pproducction and mmanageement, finaancingg inveestmennt andd pro

3、ffit diistribbutionn are basedd on ccapitaal as the llink, from startt to ffinishh, thrroughoout thhe whoole prrocesss of ccompanny bussinesss actiivitiees. Fuund fllow inndex hhas beecome the ccompanny creedit eevaluaation and ddeveloopmentt poteentiall, vallue evvaluattion iis an imporrtant indexx

4、, in some placees, Baanks hhave sstarteed thee comppany ccash fflow ssituattion aas wheether to giive thhe commpany to prrovidee creddit iss an iimporttant bbasis, somee evenn to tthe coompanyys fuuture cash flow as reeimburrsemennt guaaranteees. TThus, strenngthenn finaanciall manaagemennt, immprov

5、iing caapitall operrationn beneefit iis thee comppany iin commpetittion iinvinccible and kkeep ssustaiinablee deveelopmeent immportaant guuaranttee. How to strenngthenn the cash managgementt? Froom thee folllowingg threee asppects: First, the ccompreehensiive buudget managgementt The buddget iis a k

6、kind oof conntrol mechaanism and iinstittutionnalizeed proocedurres annd impplemennting the ccentraalizedd fundd manaagemennt is the eeffecttive gguaranntee, compaany prroducttion aand opperatiing acctivitties oorderlly, iss the imporrtant guaraantee of thhe commpany shalll supeervisee and contrrol,

7、 aaudit, exammine tthe baasic bbasis. The compaany iss the comprrehenssive bbudgett manaagemennt in the pproducction and bbusineess opperatiion eaach liink immplemeentatiion buudget prepaaratioon, annalysiis, evvaluattion, the ccompanny prooductiion annd opeeratinng acttivitiies off all the ccapitaa

8、l exppendittures are ssubjecct to stricct buddget mmanageement in. TThe coompanyys buudget shoulld witth asssets aas a llink, practtises gradeed buddget, the pparentt comppany sshouldd lay partiicularr emphhasis on immprovee inveestmennt, fiinancee the budgeet to capittal maanagemment bbudgett is gg

9、iven priorrity tto, thhe uniified plannning ffund eexecuttes, ccentraalizedd manaagemennt, Suubsidiiary ccriterrion wwith pproducction managgementt budgget annd reiinforcce thee costt and flow of fuund buudget. The compaanys budgeet oncce detterminned, mmust bbecomee comppany oorganiizatioon of prod

10、uuctionn and operaating activvitiess legaal bassis, ddo nott get optioonal cchangee. Andd the compaany caapitall budgget iss the core of coompanyy overrall bbudgett, inccludinng annnual aand moonthlyy budgget. TThe annnual budgeet is calcuulate insidde yeaar commpany infloows annd outtflowss scalle.

11、 Acccordiing too the scalee of tthe coompanyy may deterrmine the ffinanccing aand innvestmment ppolicyy. Andd montthly bbudgett is mmore cclose to reealityy, cann accuuratelly refflect the mmonthlly cassh floow, acccordiingly can aalso sspeciffic addjustmment, finanncing and iinvesttment plan. Addii

12、tionaal funnds inn accoordancce witth thee purpposes, stilll cann commmit diividedd intoo the folloowing threee asspectss: thee budgget off budgget: 1、 and operaating activvitiess cashh floww budgget: mmainlyy inclludes businness iincomee and operaating expennditurres buudget. Busiiness incomme is t

13、hat a commpany selliing prroductts, prrovidiing laabor sservicces annd rennt asssets oobtainned caash innflow, annuual opperatiing reevenuee refllects the aannuall comppany tto recceive the ccapitaal sizze. Iss the compaanys varioous exxpendiituress budgget guuaranttee. MMonthlly inccome bbudgett is

14、 aable tto refflect relattivelyy cleaar cappital infloows rooughlyy timee for the ccompannys ccapitaal opeeratioon andd provvide aa relaativelly acccuratee basiis; Opperatiing exxpendiituress budgget coonsistts of compaany buusinesss acttivitiies alll cappital expennditurres buudget, and the ddiffer

15、rence of inncome is miirrorrring ccompanny in invesstmentt can proviide thhe sellf-cappital scalee, thee comppany iis invvestmeent, ffinanccing ppoliciies seelecteed, annd thee impoortantt basiis of monthhly opperatiing exxpendiiture budgeet andd the diffeerencee of iincomee critterionn can accurrat

16、elyy provvide ccompannys ffinanccing aand innvestmment pplan bbasis, incrrease the ccompannys ccapitaal opeeratioon effficienncy, rreducee the finanncial expennses. 2、the iinvesttment activvitiess of ccash fflow bbudgett: commpany in orrder tto obttain mmore pprofitts, exxpand the ssize oof thee com

17、ppany mmust cconducct efffectivve invvestmeent. IIt is dividded innto twwo kinnds: iit is a lonng-terrm invvestmeent, mmust uuse NPPV etcc to jjudge the ffeasibbilityy of iinvesttment projeects, belonng to invesstmentt retuurn peeriod long capittal exxpendiituress, butt alsoo incrrease the ccompanny

18、 devvelopmment ppotenttial oof powwerfull guarranteees, loong-teerm innvestmment ffunds life are llongerr, cappital usingg foreehead is laarger also, therreforee, askk accoordingg to tthe annnual self-ownedd finaancingg voluume annd loww costt of ffinanccing tto detterminne thee annuual innvestmment

19、 ccapitaal exppendittures budgeet. 2 it iss shorrt-terrm invvestmeents, whichh emphhasizees thee shorrt-terrm cassh liqquiditty, iss a kiind off longg-termm scalle esttablisshed uunder the ssituattion oof shoort-teerm asssets stockk retuurns pprobleem, itt is tto poiint too in nno sellectedd effeect

20、ie long-term invesstmentt plann, chooose llow-riisk, hhigh bbenefiit of invesstmentt deciisionss, thee comppanyss stocck funnd revvitaliize thhe risse, obbtain betteer inccome. 3、and ffinanccing aactiviities cash flow budgeet: fiinanciing buudget referrs to the cchosenn optiimizattion oof invvestmee

21、nt prrojectts, reemove self-ownedd fundds, chhoose low ffinanccing ssolutiions ffinanccing bbudgett. Andd effeectivee finaance ppolicyy alsoo requuires from interrnal mmaturiity sttructuure off debtt capiital ffund mmanageement up sttrengtthen tthe coompanyy leveel. Itt streessed form long-term asse

22、tts andd longg-termm liabbilitiies, ccurrennt asssets aand liiabiliities correesponddence betweeen thhe strructurre of finanncing strattegy aand coorrelaation. Second, streengtheen cenntraliized mmanageement of fuunds Centrallized fund accouuntingg is ffinanccial ccompannies aas thee carrrier oof th

23、ee centtralizzed fuund maanagemment mmode, the ggroups parrent ccompanny witth subbordinnates centrralizeed funnd mannagemeent coompanyy indeependeent maanagemment ggroup, the combiinatioon of fund settllementt and finanncial suborrdinatte uniit commpany finanncial functtion ccombinnationn, cappital

24、 effecctivelly ballance and tthe opptimizzationn of ccapitaal strructurre commbinattion, nbre goalss and proceess maanagemment ccombinnationn, forreign efficcient utiliizatioon andd riskk manaagemennt, caapitall of ccombinning iinformmationn manaagemennt andd busiiness proceess reeenginneerinng comm

25、binattion. This fund managgementt modee can be ffour rreunifficatiion tto desscribee, nammely: 1、unifiied baank acccountt manaagemennt, ennsure monettary ffund ssafetyy. Monney iss the most liquiid asssets, is thhe intternall conttrol oof thee key link. For the ppurposse of strenngthenning tthe moon

26、etarry funnd of beforrehandd conttrol oof monnetaryy fundd, perrfectiing thhe sysstem oof bassic innternaal draagged on thhe bassis off inteernal unitss, canncel iin soccial ffinanccial iinstittutionns andd keepp the redunndant accouunt ussing oonly bbasic paymeent acccountt and multiiple ccross cap

27、ittal acccountt and realiizing capittal exxpendiiture two llines. Thatt all subsiidiaryy needd moneey alll by tthe paarent compaany daaily ttransffer, aall inncome fundss are presccribedd way to paarent compaanys dailyy crosss insside aaccounnt, soo as tto enssure ggroup compaany off capiital rrecei

28、ppts annd uniified centrralizeed mannagemeent. AAnotheer subbsidiaary inn grouup of finanncial receiipts aand acccountt withhin thhe commpany, withh openn for groupp comppany iinternnal unnit beetweenn prodducts serviices tto proovide suppoort annd plaay setttlemeent fiinanciial coompanyys fiinancii

29、al fuunctioon to interrnal ttransaactionns setttlemeent innsteadd of mmonetaary fuund seettlemment, realiized tthe innternaal grooup wiithoutt moneetary fund turnoover. 2、unifiied diispatcching, streengtheen cappital fund operaation regullationn. To meet the nneeds of prroducttion aand buusinesss op

30、eeratioon andd consstructtion, unifiied diispatcching rightt, esppeciallly siignifiicant capittal innvestmment sscale of ovveralll plannning, conttrol, direcct invvestmeent fuunds tto a hhigh rreturnn low risk areass, andd alsoo givees subbsidiaary daaily mmoney managgementt authhorityy, reaalize gr

31、oupp to ssuborddinatee unitt fundds opeeratinng efffectivvely mmonitoor andd guarrd agaainst finanncial settllementt riskk. Grooup coompanyy accoordingg to tthe annnual budgeet schheduleed subbsidiaaries, affiiliatees of usingg the capittal sccale aaccordding tto thee annuual buudget requeest suubsi

32、diiary ppreparre monnthly budgeet, annd willl usee fundd quotta deccompossitionn to eevery day, the ggroup compaany heereby transsfer ffunds. The subsiidiaryy is tthrouggh alll moneey floows innto acccountt in aaccorddance with the pprescrribed colleectionn pathh deliimit tto grooup coompanyy accoou

33、nt, the ggroup compaany unnifiedd redeeploymment aand ennsure the ggroup compaany foor alll of tthe fuunds oof efffectivve conntrol, reduucing capittal ouutfloww and preciipitattion rrisk. Accorrdinglly grooup coompanyy can also plannning tto usee fundd, thee surpplus ffund tto adoopt efffectiive op

34、peratiion moode, hhas acchieveed goood retturns. 3、unifiied caapitall creddit maanagemment, ensurre finnancinng effficienncy annd saffety. Is unnifiedd inteernal crediit mannagemeent, tthrouggh grooup fiinanciial coompanyy focuused oon thee membber unnit exxecutees intternall loann systtem, pproperr

35、ly reegulatte intternall capiital fflows, optiimize capittal sttructuure, iinternnal crredit for pprovidding hhigh qqualitty loaan suppport. 2 itt is uunifieed forreign finanncing functtion, accorrding to thhe grooup fuund sttructuure opptimizzationn and the nneeds of thhe devvelopmment oof varrious

36、 unitss, uniified from commeerciall Bankks loaan to raisee moneey, ass the crediit mannagemeent ouutspreead, eemphassize tthe paarent compaany shhall, withoout thhe appprovall of gguarannty, eeach uunit oof memmber oof grooup haad volluntarrily tto extternall guarranteee to rreducee finaancingg cost

37、t and reducce thee conttingennt liaabilitties, preveent thhe occcurrennce off secuurity risk and eensuree finaancingg effiicienccy andd safeety. 4、unifiied fuunds oof proocess contrrol, uuse fuund effficieently. In tthe caapitall goalls on contrrol eaach yeear, ppreparre itss annuual buudget indexx,

38、 funnds tiied upp withh econnomic respoonsibiility systeem evaaluatiion inndexess hookks. Thhroughh the trackking eexaminnationn of bbudgett fundds froom matteriall purcchase, stocck, innventoory annd dissposall, prooductss salees efcc.so iimplemment pprocesss conntrol and mmanageement. Streengtheen

39、 thee proccess oof mannagemeent, uusing foreiign caapitall in iintrodducingg foreeign iinvesttment in doomestiic andd foreeign rrelevaant whhen sttrengttheninng lennding policcies aand innteresst rattes annd treends oof ressearchh, a ggood ggrasp of thhe utiilizattion oof forreign capittal prrojectt

40、 deciision-makinng shuut, reeasonaably ddetermmine tthe looan too effeectiveely usse schheme. Pay aattenttion tto forreign invesstmentt riskk prevventioon andd manaagemennt, thhe usee of mmoney DiaoQQi, innteresst rattes DiiaoQi, preppaymennt, fuuture foreiign exxchangge traading a varriety of foorm

41、s ssuch aas disssolvee debtt riskk. Third, the iimplemmentattion oof thee inteernal auditt systtem Cash fllow coontroll refeers too all compaany caash innflow and ooutfloow meaans off conttrol, it neeed a stronng deppartmeent acccordiing too effeectivee systtem too conttrol. The ffinancce deppartmee

42、nt off the compaany juust onne asppect oof thee impllementtationn and stilll havee audiit deppartmeents ffor chhecks. Mainnly inncludees: 1、organnizatiion guuaranttee. SShouldd centter arround the ffinanccial ccontrool to estabblish effecctive organnizatiion guuaranttee, OOrganiize annd impplemennt

43、daiily fiinanciial coontroll shalll esttablissh corrrespoondingg supeervisiion annd cooordinaation, arbiitratiion, tthe exxaminaation instiitutioons, wwill tthese instiitutioons off funcctionss mergge to the ccompannys sstandiing boody. SShall estabblish varioous exxecutiion buudget respoonsibiility

44、 centeer, maake eaach reesponssibiliity ceenter on thhe deccompossitionn of tthe buudget targeet cann conttrol aand caan asssume ccompleete reesponssibiliity. 2、systeem guaaranteee. Thhe intternall conttrol ssystemm inclludingg the organnizatiions desiggn andd inteernal compaany taake alll thee coor

45、rdinattion bbetweeen metthods and mmeasurres. TThese methoods annd meaasuress to pprotecct thee propperty of thhe commpany, checck thee accuuracy of acccountting iinformmationn, impprove operaation efficciencyy, makke rellevantt perssonnell folllow esstabliished managgementt poliicy. 3、inforrmatioon

46、 feeedbackk guarranteeed. Fiinanciial coontroll is aa dynaamic ccontrool proocess, to eensuree the finanncial budgeet impplemenntatioon, muust too eachh respponsibbilityy centter off budgget immplemeentatiion siituatiion too carrry on the ttrack, consstantlly adjjust ddeviattion, budgeet morre reaas

47、onabble, eexecutte morre efffectivve. The speecificc praccticess are: 1、ruledd overr all the ffunds, uniffied rredeplloymennt funnds too streengtheen thee manaagemennt of the ccompanny cassh. Too prevvent ccapitaal of extraacorpooreal circuulatioon, sttrengttheninng thee manaagemennt of fundss, mann

48、y commpaniees havve adoopted a serries oof meaasuress to sstrenggthen the ccash mmanageement. Can use oof cassh mannagemeent syystem incluudes: on hiis commpany shalll carrry outt striict maanagemment oof thee budgget, OOf thee variious ddeparttmentss to iimplemment sspare gold, Striict brranch open

49、 a bannk acccount managgementt: baalancee two liness, alll inccome uunifieed oveer commpany headqquarteers unnifiedd trannsfer, brannch thhe funnds neeeded by thhe commpany headqquarteers unnifiedd audiit andd arraangemeent. 2、strenngthenn moneey excchangees andd inveentoryy manaagemennt, sppeed uup

50、 thee capiital tturnovver. TThe coompanyy shalll be the ffollowwing mmeasurres, rreduceed cassh outtflowss, inccreasee cashh infllows, reduccing ccapitaal tiee up ttime: strenngthenn the accouunt reeceivaable aand acccountts payyable managgementt; Strrengthhen thhe othher reeceivaables and oother pa

51、yabble maanagemment; Strenngthenn advaance rreceivvable, preppaid rreceivvable managgementt; Strrengthhen thhe invventorry mannagemeent; SStrictt comppany ccollecction, acceeleratte cassh bacckfloww respponsibbilityy systtem, rreducee and contrrol off bad debt rate. As ppossibble byy usinng commmerc

52、iial crredit, reassonablle utiilizattion oof theeir cllientss monney. Cash fllow annd rivvers llike wwater, can be doone, aalso ccannott overrflow, shouuld keeep a certaain baalancee, wannt to hold, hows strrengthh, go and ddo thee sizee of tthe thhings, otheerwisee itlll takke cassh floow to breakk

53、, thee comppany tto maiintainn hardd. Butt withhin thhe commpany, mustt estaablishh striictly obserrve thhe rulles annd reggulatiions oof thee atmoospherre, thhe sysstem iis thee outlline, all mmust aact acccordiing too the systeem opeeratioon, too ensuure thhe saffe andd effiicientt fundds. Ouutsid

54、ee the compaany, tthe coompanyy mustt alsoo and bankiing fiinanciial innstituutionss, succh as closeely annd adoopt hiigh inncome, low cost, low risk of fiinanciing, iinvesttment policcy, ennsure enterrprisees of the ccash fflows of unnblockked. Source: Louggh, The Compannys FFinanccial MManageement

55、, Harvvard bbusineess maagazinne. 20007 (66) : PP 199-214.譯文：公司資金管理資金是公司從事事各項(xiàng)經(jīng)濟(jì)活活動(dòng)的基本要要素，是公司司發(fā)展的必備備要素。 公司的資金狀況況既表明了公公司的資源配配置、數(shù)量和和質(zhì)量，同時(shí)時(shí)也反映了公公司的資本構(gòu)構(gòu)成和產(chǎn)權(quán)關(guān)關(guān)系。公司的的生產(chǎn)經(jīng)營(yíng)、籌籌資投資和利利潤(rùn)分配都是是以資金為紐紐帶，從起點(diǎn)點(diǎn)到終點(diǎn)，貫貫穿于公司經(jīng)經(jīng)營(yíng)活動(dòng)的全全過程。資金金流量指標(biāo)已已經(jīng)成為公司司信譽(yù)評(píng)價(jià)、發(fā)發(fā)展?jié)摿Αr(jià)價(jià)值評(píng)估的重重要指標(biāo)，在在有些地方，銀銀行已開始把把公司現(xiàn)金流流量情況作為為是否給公司司提供信用的的重要依據(jù)，有有的甚至把公

56、公司未來的現(xiàn)現(xiàn)金流量作為為還款的擔(dān)保保。因此，加加強(qiáng)資金管理理，提高資金金運(yùn)營(yíng)效益是是公司在競(jìng)爭(zhēng)爭(zhēng)中立于不敗敗之地和保持持可持續(xù)發(fā)展展的重要保證證。 如何加強(qiáng)現(xiàn)金管管理呢？應(yīng)從從以下三個(gè)方方面入手： 一、推行全面預(yù)預(yù)算管理 預(yù)算是一種控制制機(jī)制和制度度化的程序，是是實(shí)施資金集集中管理的有有效保證，是是公司生產(chǎn)經(jīng)經(jīng)營(yíng)活動(dòng)有序序進(jìn)行的重要要保證，是公公司進(jìn)行監(jiān)督督、控制、審審計(jì)、考核的的基本依據(jù)。公公司的全面預(yù)預(yù)算管理是對(duì)對(duì)生產(chǎn)經(jīng)營(yíng)各各個(gè)環(huán)節(jié)實(shí)施施預(yù)算的編制制、分析、考考核，把公司司生產(chǎn)經(jīng)營(yíng)活活動(dòng)中所有的的資金收支均均納入嚴(yán)格的的預(yù)算管理之之中。公司的的預(yù)算應(yīng)以資資產(chǎn)為紐帶，實(shí)實(shí)行分級(jí)預(yù)算算，母公

57、司應(yīng)應(yīng)側(cè)重搞好投投資、融資預(yù)預(yù)算，以資本本經(jīng)營(yíng)預(yù)算為為主，實(shí)行資資金的統(tǒng)一籌籌劃，集中管管理；子公司司則以生產(chǎn)經(jīng)經(jīng)營(yíng)預(yù)算為主主，加強(qiáng)成本本費(fèi)用和資金金流量預(yù)算。公公司預(yù)算一經(jīng)經(jīng)確定，就應(yīng)應(yīng)成為公司組組織生產(chǎn)經(jīng)營(yíng)營(yíng)活動(dòng)的法定定依據(jù)，不得得隨意更改。而而公司資金預(yù)預(yù)算則是公司司全面預(yù)算的的核心，包括括年度、月度度預(yù)算。年度度資金預(yù)算是是測(cè)算年度內(nèi)內(nèi)公司資金的的流入、流出出規(guī)模。根據(jù)據(jù)規(guī)?？梢源_確定公司的融融資、投資的的政策。而月月度預(yù)算則比比較接近實(shí)際際，能較準(zhǔn)確確的反映每月月的資金流量量情況，據(jù)此此也可以具體體的調(diào)整融資資、投資計(jì)劃劃。另外按照照資金的用途途，還可將資資金預(yù)算分為為以下三個(gè)方方面

58、的預(yù)算： 1、經(jīng)營(yíng)活動(dòng)現(xiàn)現(xiàn)金流量預(yù)算算：主要包括括經(jīng)營(yíng)收入與與經(jīng)營(yíng)支出預(yù)預(yù)算。經(jīng)營(yíng)收收入是指公司司銷售產(chǎn)品、提提供勞務(wù)以及及出租資產(chǎn)等等取得的現(xiàn)金金流入，年度度的經(jīng)營(yíng)收入入反映的是年年度公司能收收到的資金規(guī)規(guī)模，是公司的各各項(xiàng)支出預(yù)算算的保證。月月度收入預(yù)算算則能較為清清晰的反映資資金流入的大大致時(shí)間，為為公司的資金金運(yùn)作提供較較為準(zhǔn)確的依依據(jù)；經(jīng)營(yíng)支支出預(yù)算則包包括公司經(jīng)營(yíng)營(yíng)活動(dòng)所有資資金支出的預(yù)預(yù)算，與收入入的差額則是是反映公司在在投資時(shí)所能能提供的自有有資金規(guī)模，也也是公司投資資、融資政策策選定的重要要依據(jù)，而月月度經(jīng)營(yíng)支出出預(yù)算與收入入的差額則能能準(zhǔn)確的提供供公司的融資資、投資計(jì)劃劃依

59、據(jù)，增加加公司的資金金運(yùn)營(yíng)效益，減減少財(cái)務(wù)費(fèi)用用支出。 2、投資活動(dòng)現(xiàn)現(xiàn)金流量預(yù)算算：公司為了了獲取更多的的盈利，擴(kuò)大大公司的規(guī)模模必須進(jìn)行有有效的投資。它它分為兩類：一是長(zhǎng)期投投資，必須用用凈現(xiàn)值等來來判斷投資項(xiàng)項(xiàng)目的可行性性，屬于投資資回報(bào)期長(zhǎng)的的資金支出，但但也是增加公公司發(fā)展?jié)摿αΦ挠辛ΡＷC證，長(zhǎng)期投資資的資金使用用期都較長(zhǎng)，資資金使用額也也較大，因此此要求根據(jù)年年度自有資金金量及較低的的融資成本來來確定年度投投資資金支出出預(yù)算。二是是短期投資，它它強(qiáng)調(diào)的是短短期現(xiàn)金的流流動(dòng)性，是一一種在長(zhǎng)期規(guī)規(guī)模既定狀況況下的短期資資產(chǎn)存量的收收益問題，它它是指在沒有有選定有效的的長(zhǎng)期投資計(jì)計(jì)劃時(shí)，

60、選擇擇風(fēng)險(xiǎn)低，受受益高的投資資方案，將公公司的存量資資金盤活起來來，取得較好好的收益。 3、籌資活動(dòng)現(xiàn)現(xiàn)金流量預(yù)算算：融資預(yù)算算是指在選定定好優(yōu)化的投投資方案后，去去除自有資金金額后，選擇擇較低的融資資方案融通資資金的預(yù)算。而而且有效的融融資政策還要要求從負(fù)債資資本的內(nèi)部期期限結(jié)構(gòu)上來來強(qiáng)化公司資資金的管理水水平。它強(qiáng)調(diào)調(diào)形成長(zhǎng)期資資產(chǎn)與長(zhǎng)期負(fù)負(fù)債、流動(dòng)資資產(chǎn)與流動(dòng)負(fù)負(fù)債間的結(jié)構(gòu)構(gòu)對(duì)應(yīng)性及相相關(guān)性的融資資策略。 二、 加強(qiáng)資金金的集中管理理 資金集中核算是是以財(cái)務(wù)公司司為載體的集集中式資金管管理模式 , 是集團(tuán)總總公司資金集集中管理與下下屬公司自主主管理的結(jié)合合、集團(tuán)所屬屬單位資金結(jié)結(jié)算與財(cái)務(wù)