企业管理的目标是生存、发展和获利,其中最重要的组成部分是财务管理。而贯穿于财务管理全过程的就是资金,缺乏资金将丧失最基本的生存权利,更谈不上企业的发展和获利,故资金管理是当前财务管理工作中最大的一个课题。尽管企业并购之类的战略项目已经成为CFO的首要任务,但这并非天天发生的事情,维持企业的正常运转,还是离不开运营资金的日 The goal of business management is survival, development and profitability, the most important of which is financial management. And throughout the whole process of financial management is the capital, the lack of funds will lose the most basic right to life, let alone the development and profitability of enterprises, so fund management is currently the largest financial management task. Although strategic projects such as mergers and acquisitions have become a top priority for the CFO, this is not something that happens every day. It is still a day for the business to maintain its normal operation.