资金预算管理方法浅论

• 作 者: 汤业国
• 机 构: 山东大学工商管理学院会计系,
• 出 处: 财务与会计
• 发表日期: 1995年10期
• 关键词: 预算管理方法 资金需要量 资金管理 现金预算 资金筹措 财务管理 现金短缺 预算期 货币资金 动态控制

资金管理是我国企业目前财务管理的头等大事,而资金的预算管理是资金管理的核心环节和方法。加强资金的预算管理以及资金预算管理方法的研究显然是财务理论界和实务界面临的重大课题。资金预算管理的研究,应重点解决以下问题:(1)核定资金需要量,降低资金占用;(2)为资金筹措的数量和动态控制提供依据;(3)有利于加强资金管理的责任制。本着这三个问题的考虑,笔者认为应该实现我国

Capital management is the top priority for the current financial management of Chinese enterprises, and budget management of funds is the core link and method of fund management. Strengthening the budget management of funds and the study of fund budget management methods are obviously major issues faced by financial theorists and practitioners. The research on fund budget management should focus on the following issues: (1) Approve the required funds and reduce the occupation of funds; (2) Provide the basis for the quantity and dynamic control of fund raising; (3) It is helpful to strengthen the responsibility system for fund management. With the consideration of these three issues, the author believes that China should be realized.