1、原文THECOMPANYFUNDSMANAGEMENTMONEYISACOMPANYENGAGEDINTHEECONOMICACTIVITIESOFTHEBASICELEMENTS,THECOMPANYISDEVELOPINGTHENECESSARYELEMENTSMONEYISACOMPANYENGAGEDINTHEECONOMICACTIVITIESOFTHEBASICELEMENTS,THECOMPANYISDEVELOPINGTHENECESSARYELEMENTSTHECOMPANYSFINANCESBOTHSHOWEDTHATCOMPANYOFRESOURCEALLOCATION,
2、QUANTITYANDQUALITY,ANDALSOREFLECTSTHECOMPANYSCAPITALSTRUCTUREANDPROPERTYRIGHTRELATIONSCOMPANYSPRODUCTIONANDMANAGEMENT,FINANCINGINVESTMENTANDPROFITDISTRIBUTIONAREBASEDONCAPITALASTHELINK,FROMSTARTTOFINISH,THROUGHOUTTHEWHOLEPROCESSOFCOMPANYBUSINESSACTIVITIESFUNDFLOWINDEXHASBECOMETHECOMPANYCREDITEVALUAT
3、IONANDDEVELOPMENTPOTENTIAL,VALUEEVALUATIONISANIMPORTANTINDEX,INSOMEPLACES,BANKSHAVESTARTEDTHECOMPANYCASHFLOWSITUATIONASWHETHERTOGIVETHECOMPANYTOPROVIDECREDITISANIMPORTANTBASIS,SOMEEVENTOTHECOMPANYSFUTURECASHFLOWASREIMBURSEMENTGUARANTEESTHUS,STRENGTHENFINANCIALMANAGEMENT,IMPROVINGCAPITALOPERATIONBENE
4、FITISTHECOMPANYINCOMPETITIONINVINCIBLEANDKEEPSUSTAINABLEDEVELOPMENTIMPORTANTGUARANTEEHOWTOSTRENGTHENTHECASHMANAGEMENTFROMTHEFOLLOWINGTHREEASPECTSFIRST,THECOMPREHENSIVEBUDGETMANAGEMENTTHEBUDGETISAKINDOFCONTROLMECHANISMANDINSTITUTIONALIZEDPROCEDURESANDIMPLEMENTINGTHECENTRALIZEDFUNDMANAGEMENTISTHEEFFEC
5、TIVEGUARANTEE,COMPANYPRODUCTIONANDOPERATINGACTIVITIESORDERLY,ISTHEIMPORTANTGUARANTEEOFTHECOMPANYSHALLSUPERVISEANDCONTROL,AUDIT,EXAMINETHEBASICBASISTHECOMPANYISTHECOMPREHENSIVEBUDGETMANAGEMENTINTHEPRODUCTIONANDBUSINESSOPERATIONEACHLINKIMPLEMENTATIONBUDGETPREPARATION,ANALYSIS,EVALUATION,THECOMPANYPROD
6、UCTIONANDOPERATINGACTIVITIESOFALLTHECAPITALEXPENDITURESARESUBJECTTOSTRICTBUDGETMANAGEMENTINTHECOMPANYSBUDGETSHOULDWITHASSETSASALINK,PRACTISESGRADEDBUDGET,THEPARENTCOMPANYSHOULDLAYPARTICULAREMPHASISONIMPROVEINVESTMENT,FINANCETHEBUDGETTOCAPITALMANAGEMENTBUDGETISGIVENPRIORITYTO,THEUNIFIEDPLANNINGFUNDEX
7、ECUTES,CENTRALIZEDMANAGEMENT,SUBSIDIARYCRITERIONWITHPRODUCTIONMANAGEMENTBUDGETANDREINFORCETHECOSTANDFLOWOFFUNDBUDGETTHECOMPANYSBUDGETONCEDETERMINED,MUSTBECOMECOMPANYORGANIZATIONOFPRODUCTIONANDOPERATINGACTIVITIESLEGALBASIS,DONOTGETOPTIONALCHANGEANDTHECOMPANYCAPITALBUDGETISTHECOREOFCOMPANYOVERALLBUDGE
8、T,INCLUDINGANNUALANDMONTHLYBUDGETTHEANNUALBUDGETISCALCULATEINSIDEYEARCOMPANYINFLOWSANDOUTFLOWSSCALEACCORDINGTOTHESCALEOFTHECOMPANYMAYDETERMINETHEFINANCINGANDINVESTMENTPOLICYANDMONTHLYBUDGETISMORECLOSETOREALITY,CANACCURATELYREFLECTTHEMONTHLYCASHFLOW,ACCORDINGLYCANALSOSPECIFICADJUSTMENT,FINANCINGANDIN
9、VESTMENTPLANADDITIONALFUNDSINACCORDANCEWITHTHEPURPOSES,STILLCANCOMMITDIVIDEDINTOTHEFOLLOWINGTHREEASPECTSTHEBUDGETOFBUDGET1、ANDOPERATINGACTIVITIESCASHFLOWBUDGETMAINLYINCLUDESBUSINESSINCOMEANDOPERATINGEXPENDITURESBUDGETBUSINESSINCOMEISTHATACOMPANYSELLINGPRODUCTS,PROVIDINGLABORSERVICESANDRENTASSETSOBTA
10、INEDCASHINFLOW,ANNUALOPERATINGREVENUEREFLECTSTHEANNUALCOMPANYTORECEIVETHECAPITALSIZEISTHECOMPANYSVARIOUSEXPENDITURESBUDGETGUARANTEEMONTHLYINCOMEBUDGETISABLETOREFLECTRELATIVELYCLEARCAPITALINFLOWSROUGHLYTIMEFORTHECOMPANYSCAPITALOPERATIONANDPROVIDEARELATIVELYACCURATEBASISOPERATINGEXPENDITURESBUDGETCONS
11、ISTSOFCOMPANYBUSINESSACTIVITIESALLCAPITALEXPENDITURESBUDGET,ANDTHEDIFFERENCEOFINCOMEISMIRRORRINGCOMPANYININVESTMENTCANPROVIDETHESELFCAPITALSCALE,THECOMPANYISINVESTMENT,FINANCINGPOLICIESSELECTED,ANDTHEIMPORTANTBASISOFMONTHLYOPERATINGEXPENDITUREBUDGETANDTHEDIFFERENCEOFINCOMECRITERIONCANACCURATELYPROVI
12、DECOMPANYSFINANCINGANDINVESTMENTPLANBASIS,INCREASETHECOMPANYSCAPITALOPERATIONEFFICIENCY,REDUCETHEFINANCIALEXPENSES2、THEINVESTMENTACTIVITIESOFCASHFLOWBUDGETCOMPANYINORDERTOOBTAINMOREPROFITS,EXPANDTHESIZEOFTHECOMPANYMUSTCONDUCTEFFECTIVEINVESTMENTITISDIVIDEDINTOTWOKINDSITISALONGTERMINVESTMENT,MUSTUSENP
13、VETCTOJUDGETHEFEASIBILITYOFINVESTMENTPROJECTS,BELONGTOINVESTMENTRETURNPERIODLONGCAPITALEXPENDITURES,BUTALSOINCREASETHECOMPANYDEVELOPMENTPOTENTIALOFPOWERFULGUARANTEES,LONGTERMINVESTMENTFUNDSLIFEARELONGER,CAPITALUSINGFOREHEADISLARGERALSO,THEREFORE,ASKACCORDINGTOTHEANNUALSELFOWNEDFINANCINGVOLUMEANDLOWC
14、OSTOFFINANCINGTODETERMINETHEANNUALINVESTMENTCAPITALEXPENDITURESBUDGET2ITISSHORTTERMINVESTMENTS,WHICHEMPHASIZESTHESHORTTERMCASHLIQUIDITY,ISAKINDOFLONGTERMSCALEESTABLISHEDUNDERTHESITUATIONOFSHORTTERMASSETSSTOCKRETURNSPROBLEM,ITISTOPOINTTOINNOSELECTEDEFFECTIELONGTERMINVESTMENTPLAN,CHOOSELOWRISK,HIGHBEN
15、EFITOFINVESTMENTDECISIONS,THECOMPANYSSTOCKFUNDREVITALIZETHERISE,OBTAINBETTERINCOME3、ANDFINANCINGACTIVITIESCASHFLOWBUDGETFINANCINGBUDGETREFERSTOTHECHOSENOPTIMIZATIONOFINVESTMENTPROJECTS,REMOVESELFOWNEDFUNDS,CHOOSELOWFINANCINGSOLUTIONSFINANCINGBUDGETANDEFFECTIVEFINANCEPOLICYALSOREQUIRESFROMINTERNALMAT
16、URITYSTRUCTUREOFDEBTCAPITALFUNDMANAGEMENTUPSTRENGTHENTHECOMPANYLEVELITSTRESSEDFORMLONGTERMASSETSANDLONGTERMLIABILITIES,CURRENTASSETSANDLIABILITIESCORRESPONDENCEBETWEENTHESTRUCTUREOFFINANCINGSTRATEGYANDCORRELATIONSECOND,STRENGTHENCENTRALIZEDMANAGEMENTOFFUNDSCENTRALIZEDFUNDACCOUNTINGISFINANCIALCOMPANI
17、ESASTHECARRIEROFTHECENTRALIZEDFUNDMANAGEMENTMODE,THEGROUPSPARENTCOMPANYWITHSUBORDINATESCENTRALIZEDFUNDMANAGEMENTCOMPANYINDEPENDENTMANAGEMENTGROUP,THECOMBINATIONOFFUNDSETTLEMENTANDFINANCIALSUBORDINATEUNITCOMPANYFINANCIALFUNCTIONCOMBINATION,CAPITALEFFECTIVELYBALANCEANDTHEOPTIMIZATIONOFCAPITALSTRUCTURE
18、COMBINATION,NBREGOALSANDPROCESSMANAGEMENTCOMBINATION,FOREIGNEFFICIENTUTILIZATIONANDRISKMANAGEMENT,CAPITALOFCOMBININGINFORMATIONMANAGEMENTANDBUSINESSPROCESSREENGINEERINGCOMBINATIONTHISFUNDMANAGEMENTMODECANBE“FOURREUNIFICATION“TODESCRIBE,NAMELY1、UNIFIEDBANKACCOUNTMANAGEMENT,ENSUREMONETARYFUNDSAFETYMON
19、EYISTHEMOSTLIQUIDASSETS,ISTHEINTERNALCONTROLOFTHEKEYLINKFORTHEPURPOSEOFSTRENGTHENINGTHEMONETARYFUNDOFBEFOREHANDCONTROLOFMONETARYFUND,PERFECTINGTHESYSTEMOFBASICINTERNALDRAGGEDONTHEBASISOFINTERNALUNITS,CANCELINSOCIALFINANCIALINSTITUTIONSANDKEEPTHEREDUNDANTACCOUNTUSINGONLYBASICPAYMENTACCOUNTANDMULTIPLE
20、CROSSCAPITALACCOUNTANDREALIZINGCAPITALEXPENDITURETWOLINESTHATALLSUBSIDIARYNEEDMONEYALLBYTHEPARENTCOMPANYDAILYTRANSFER,ALLINCOMEFUNDSAREPRESCRIBEDWAYTOPARENTCOMPANYSDAILYCROSSINSIDEACCOUNT,SOASTOENSUREGROUPCOMPANYOFCAPITALRECEIPTSANDUNIFIEDCENTRALIZEDMANAGEMENTANOTHERSUBSIDIARYINGROUPOFFINANCIALRECEI
21、PTSANDACCOUNTWITHINTHECOMPANY,WITHOPENFORGROUPCOMPANYINTERNALUNITBETWEENPRODUCTSSERVICESTOPROVIDESUPPORTANDPLAYSETTLEMENTFINANCIALCOMPANYSFINANCIALFUNCTIONTOINTERNALTRANSACTIONSSETTLEMENTINSTEADOFMONETARYFUNDSETTLEMENT,REALIZEDTHEINTERNALGROUPWITHOUTMONETARYFUNDTURNOVER2、UNIFIEDDISPATCHING,STRENGTHE
22、NCAPITALFUNDOPERATIONREGULATIONTOMEETTHENEEDSOFPRODUCTIONANDBUSINESSOPERATIONANDCONSTRUCTION,UNIFIEDDISPATCHINGRIGHT,ESPECIALLYSIGNIFICANTCAPITALINVESTMENTSCALEOFOVERALLPLANNING,CONTROL,DIRECTINVESTMENTFUNDSTOAHIGHRETURNLOWRISKAREAS,ANDALSOGIVESSUBSIDIARYDAILYMONEYMANAGEMENTAUTHORITY,REALIZEGROUPTOS
23、UBORDINATEUNITFUNDSOPERATINGEFFECTIVELYMONITORANDGUARDAGAINSTFINANCIALSETTLEMENTRISKGROUPCOMPANYACCORDINGTOTHEANNUALBUDGETSCHEDULEDSUBSIDIARIES,AFFILIATESOFUSINGTHECAPITALSCALEACCORDINGTOTHEANNUALBUDGETREQUESTSUBSIDIARYPREPAREMONTHLYBUDGET,ANDWILLUSEFUNDQUOTADECOMPOSITIONTOEVERYDAY,THEGROUPCOMPANYHE
24、REBYTRANSFERFUNDSTHESUBSIDIARYISTHROUGHALLMONEYFLOWSINTOACCOUNTINACCORDANCEWITHTHEPRESCRIBEDCOLLECTIONPATHDELIMITTOGROUPCOMPANYACCOUNT,THEGROUPCOMPANYUNIFIEDREDEPLOYMENTANDENSURETHEGROUPCOMPANYFORALLOFTHEFUNDSOFEFFECTIVECONTROL,REDUCINGCAPITALOUTFLOWANDPRECIPITATIONRISKACCORDINGLYGROUPCOMPANYCANALSO
25、PLANNINGTOUSEFUND,THESURPLUSFUNDTOADOPTEFFECTIVEOPERATIONMODE,HASACHIEVEDGOODRETURNS3、UNIFIEDCAPITALCREDITMANAGEMENT,ENSUREFINANCINGEFFICIENCYANDSAFETYISUNIFIEDINTERNALCREDITMANAGEMENT,THROUGHGROUPFINANCIALCOMPANYFOCUSEDONTHEMEMBERUNITEXECUTESINTERNALLOANSYSTEM,PROPERLYREGULATEINTERNALCAPITALFLOWS,O
26、PTIMIZECAPITALSTRUCTURE,INTERNALCREDITFORPROVIDINGHIGHQUALITYLOANSUPPORT2ITISUNIFIEDFOREIGNFINANCINGFUNCTION,ACCORDINGTOTHEGROUPFUNDSTRUCTUREOPTIMIZATIONANDTHENEEDSOFTHEDEVELOPMENTOFVARIOUSUNITS,UNIFIEDFROMCOMMERCIALBANKSLOANTORAISEMONEY,ASTHECREDITMANAGEMENTOUTSPREAD,EMPHASIZETHEPARENTCOMPANYSHALL,
27、WITHOUTTHEAPPROVALOFGUARANTY,EACHUNITOFMEMBEROFGROUPHADVOLUNTARILYTOEXTERNALGUARANTEETOREDUCEFINANCINGCOSTANDREDUCETHECONTINGENTLIABILITIES,PREVENTTHEOCCURRENCEOFSECURITYRISKANDENSUREFINANCINGEFFICIENCYANDSAFETY4、UNIFIEDFUNDSOFPROCESSCONTROL,USEFUNDEFFICIENTLYINTHECAPITALGOALSONCONTROLEACHYEAR,PREPA
28、REITSANNUALBUDGETINDEX,FUNDSTIEDUPWITHECONOMICRESPONSIBILITYSYSTEMEVALUATIONINDEXESHOOKSTHROUGHTHETRACKINGEXAMINATIONOFBUDGETFUNDSFROMMATERIALPURCHASE,STOCK,INVENTORYANDDISPOSAL,PRODUCTSSALESEFCSOIMPLEMENTPROCESSCONTROLANDMANAGEMENTSTRENGTHENTHEPROCESSOFMANAGEMENT,USINGFOREIGNCAPITALININTRODUCINGFOR
29、EIGNINVESTMENTINDOMESTICANDFOREIGNRELEVANTWHENSTRENGTHENINGLENDINGPOLICIESANDINTERESTRATESANDTRENDSOFRESEARCH,AGOODGRASPOFTHEUTILIZATIONOFFOREIGNCAPITALPROJECTDECISIONMAKINGSHUT,REASONABLYDETERMINETHELOANTOEFFECTIVELYUSESCHEMEPAYATTENTIONTOFOREIGNINVESTMENTRISKPREVENTIONANDMANAGEMENT,THEUSEOFMONEYDI
30、AOQI,INTERESTRATESDIAOQI,PREPAYMENT,FUTUREFOREIGNEXCHANGETRADINGAVARIETYOFFORMSSUCHASDISSOLVEDEBTRISKTHIRD,THEIMPLEMENTATIONOFTHEINTERNALAUDITSYSTEMCASHFLOWCONTROLREFERSTOALLCOMPANYCASHINFLOWANDOUTFLOWMEANSOFCONTROL,ITNEEDASTRONGDEPARTMENTACCORDINGTOEFFECTIVESYSTEMTOCONTROLTHEFINANCEDEPARTMENTOFTHEC
31、OMPANYJUSTONEASPECTOFTHEIMPLEMENTATIONANDSTILLHAVEAUDITDEPARTMENTSFORCHECKSMAINLYINCLUDES1、ORGANIZATIONGUARANTEESHOULDCENTERAROUNDTHEFINANCIALCONTROLTOESTABLISHEFFECTIVEORGANIZATIONGUARANTEE,ORGANIZEANDIMPLEMENTDAILYFINANCIALCONTROLSHALLESTABLISHCORRESPONDINGSUPERVISIONANDCOORDINATION,ARBITRATION,TH
32、EEXAMINATIONINSTITUTIONS,WILLTHESEINSTITUTIONSOFFUNCTIONSMERGETOTHECOMPANYSSTANDINGBODYSHALLESTABLISHVARIOUSEXECUTIONBUDGETRESPONSIBILITYCENTER,MAKEEACHRESPONSIBILITYCENTERONTHEDECOMPOSITIONOFTHEBUDGETTARGETCANCONTROLANDCANASSUMECOMPLETERESPONSIBILITY2、SYSTEMGUARANTEETHEINTERNALCONTROLSYSTEMINCLUDIN
33、GTHEORGANIZATIONSDESIGNANDINTERNALCOMPANYTAKEALLTHECOORDINATIONBETWEENMETHODSANDMEASURESTHESEMETHODSANDMEASURESTOPROTECTTHEPROPERTYOFTHECOMPANY,CHECKTHEACCURACYOFACCOUNTINGINFORMATION,IMPROVEOPERATIONEFFICIENCY,MAKERELEVANTPERSONNELFOLLOWESTABLISHEDMANAGEMENTPOLICY3、INFORMATIONFEEDBACKGUARANTEEDFINA
34、NCIALCONTROLISADYNAMICCONTROLPROCESS,TOENSURETHEFINANCIALBUDGETIMPLEMENTATION,MUSTTOEACHRESPONSIBILITYCENTEROFBUDGETIMPLEMENTATIONSITUATIONTOCARRYONTHETRACK,CONSTANTLYADJUSTDEVIATION,BUDGETMOREREASONABLE,EXECUTEMOREEFFECTIVETHESPECIFICPRACTICESARE1、RULEDOVERALLTHEFUNDS,UNIFIEDREDEPLOYMENTFUNDSTOSTRE
35、NGTHENTHEMANAGEMENTOFTHECOMPANYCASHTOPREVENTCAPITALOFEXTRACORPOREALCIRCULATION,STRENGTHENINGTHEMANAGEMENTOFFUNDS,MANYCOMPANIESHAVEADOPTEDASERIESOFMEASURESTOSTRENGTHENTHECASHMANAGEMENTCANUSEOFCASHMANAGEMENTSYSTEMINCLUDESONHISCOMPANYSHALLCARRYOUTSTRICTMANAGEMENTOFTHEBUDGET,OFTHEVARIOUSDEPARTMENTSTOIMP
36、LEMENTSPAREGOLD,STRICTBRANCHOPENABANKACCOUNTMANAGEMENT“BALANCETWOLINES“,ALLINCOMEUNIFIEDOVERCOMPANYHEADQUARTERSUNIFIEDTRANSFER,BRANCHTHEFUNDSNEEDEDBYTHECOMPANYHEADQUARTERSUNIFIEDAUDITANDARRANGEMENT2、STRENGTHENMONEYEXCHANGESANDINVENTORYMANAGEMENT,SPEEDUPTHECAPITALTURNOVERTHECOMPANYSHALLBETHEFOLLOWING
37、MEASURES,REDUCEDCASHOUTFLOWS,INCREASECASHINFLOWS,REDUCINGCAPITALTIEUPTIMESTRENGTHENTHEACCOUNTRECEIVABLEANDACCOUNTSPAYABLEMANAGEMENTSTRENGTHENTHEOTHERRECEIVABLESANDOTHERPAYABLEMANAGEMENTSTRENGTHENADVANCERECEIVABLE,PREPAIDRECEIVABLEMANAGEMENTSTRENGTHENTHEINVENTORYMANAGEMENTSTRICTCOMPANYCOLLECTION,ACCE
38、LERATECASHBACKFLOWRESPONSIBILITYSYSTEM,REDUCEANDCONTROLOFBADDEBTRATEASPOSSIBLEBYUSINGCOMMERCIALCREDIT,REASONABLEUTILIZATIONOFTHEIRCLIENTSMONEYCASHFLOWANDRIVERSLIKEWATER,CANBEDONE,ALSOCANNOTOVERFLOW,SHOULDKEEPACERTAINBALANCE,WANTTOHOLD,HOWSSTRENGTH,GOANDDOTHESIZEOFTHETHINGS,OTHERWISEITLLTAKECASHFLOWT
39、OBREAK,THECOMPANYTOMAINTAINHARDBUTWITHINTHECOMPANY,MUSTESTABLISHSTRICTLYOBSERVETHERULESANDREGULATIONSOFTHEATMOSPHERE,THESYSTEMISTHEOUTLINE,ALLMUSTACTACCORDINGTOTHESYSTEMOPERATION,TOENSURETHESAFEANDEFFICIENTFUNDSOUTSIDETHECOMPANY,THECOMPANYMUSTALSOANDBANKINGFINANCIALINSTITUTIONS,SUCHASCLOSELYANDADOPT
40、HIGHINCOME,LOWCOST,LOWRISKOFFINANCING,INVESTMENTPOLICY,ENSUREENTERPRISESOFTHECASHFLOWSOFUNBLOCKEDSOURCELOUGH,THECOMPANYSFINANCIALMANAGEMENT,HARVARDBUSINESSMAGAZINE20076P199214译文公司资金管理资金是公司从事各项经济活动的基本要素，是公司发展的必备要素。公司的资金状况既表明了公司的资源配置、数量和质量，同时也反映了公司的资本构成和产权关系。公司的生产经营、筹资投资和利润分配都是以资金为纽带，从起点到终点，贯穿于公司经营活动的
41、全过程。资金流量指标已经成为公司信誉评价、发展潜力、价值评估的重要指标，在有些地方，银行已开始把公司现金流量情况作为是否给公司提供信用的重要依据，有的甚至把公司未来的现金流量作为还款的担保。因此，加强资金管理，提高资金运营效益是公司在竞争中立于不败之地和保持可持续发展的重要保证。如何加强现金管理呢应从以下三个方面入手一、推行全面预算管理预算是一种控制机制和制度化的程序，是实施资金集中管理的有效保证，是公司生产经营活动有序进行的重要保证，是公司进行监督、控制、审计、考核的基本依据。公司的全面预算管理是对生产经营各个环节实施预算的编制、分析、考核，把公司生产经营活动中所有的资金收支均纳入严格的预算
42、管理之中。公司的预算应以资产为纽带，实行分级预算，母公司应侧重搞好投资、融资预算，以资本经营预算为主，实行资金的统一筹划，集中管理；子公司则以生产经营预算为主，加强成本费用和资金流量预算。公司预算一经确定，就应成为公司组织生产经营活动的法定依据，不得随意更改。而公司资金预算则是公司全面预算的核心，包括年度、月度预算。年度资金预算是测算年度内公司资金的流入、流出规模。根据规模可以确定公司的融资、投资的政策。而月度预算则比较接近实际，能较准确的反映每月的资金流量情况，据此也可以具体的调整融资、投资计划。另外按照资金的用途，还可将资金预算分为以下三个方面的预算1、经营活动现金流量预算主要包括经营收入
43、与经营支出预算。经营收入是指公司销售产品、提供劳务以及出租资产等取得的现金流入，年度的经营收入反映的是年度公司能收到的资金规模，是公司的各项支出预算的保证。月度收入预算则能较为清晰的反映资金流入的大致时间，为公司的资金运作提供较为准确的依据；经营支出预算则包括公司经营活动所有资金支出的预算，与收入的差额则是反映公司在投资时所能提供的自有资金规模，也是公司投资、融资政策选定的重要依据，而月度经营支出预算与收入的差额则能准确的提供公司的融资、投资计划依据，增加公司的资金运营效益，减少财务费用支出。2、投资活动现金流量预算公司为了获取更多的盈利，扩大公司的规模必须进行有效的投资。它分为两类一是长期投
44、资，必须用净现值等来判断投资项目的可行性，属于投资回报期长的资金支出，但也是增加公司发展潜力的有力保证，长期投资的资金使用期都较长，资金使用额也较大，因此要求根据年度自有资金量及较低的融资成本来确定年度投资资金支出预算。二是短期投资，它强调的是短期现金的流动性，是一种在长期规模既定状况下的短期资产存量的收益问题，它是指在没有选定有效的长期投资计划时，选择风险低，受益高的投资方案，将公司的存量资金盘活起来，取得较好的收益。3、筹资活动现金流量预算融资预算是指在选定好优化的投资方案后，去除自有资金额后，选择较低的融资方案融通资金的预算。而且有效的融资政策还要求从负债资本的内部期限结构上来强化公司资
45、金的管理水平。它强调形成长期资产与长期负债、流动资产与流动负债间的结构对应性及相关性的融资策略。二、加强资金的集中管理资金集中核算是以财务公司为载体的集中式资金管理模式,是集团总公司资金集中管理与下属公司自主管理的结合、集团所属单位资金结算与财务公司金融功能的结合、资金有效平衡与资本结构优化的结合、资金占用目标与过程管理的结合、外资高效利用与风险管理的结合、资金信息化管理与业务流程再造的结合。这种资金管理模式可以“四个统一”来描述，即1、统一银行开户管理，确保货币资金安全。货币资金是流动性最强的资产，是内部控制的最关键环节。为强化货币资金的事前控制，在健全货币资金基本内部牵制制度的基础上，撤销
46、集团内部各单位在社会金融机构的多余账户，保留使用唯一基本付款账户及多个上划资金专户，实现资金的收支两条线。即所有子公司需用的资金均由母公司每日进行划拨，所有的收入资金则按规定的途径每日上划至母公司的账户内，从而保证了集团公司对资金的收付的统一集中管理。另外子公司还在集团的财务公司内开设收付账户，为与集团公司内部单位间的产品劳务结算提供支持，并发挥财务公司的金融功能，以内部往来结算代替货币资金结算，实现了集团内无货币资金的流转。2、统一资金调度，强化资金运作监管。为满足生产经营与建设的需要，统一重大资金调度权，尤其是统筹规划，控制投资规模，将资金投资引向高回报低风险的地区，同时也给予子公司日常的
47、资金管理权限，实现集团对下属单位资金运营的有效监控和防范资金结算风险。集团公司根据子公司的年度资金预算排定子公司的资金使用规模，要求子公司按照年度资金预算编制月度资金预算，并将资金使用额度分解至每天，集团公司据此划拨资金。子公司的所有资金流入则通过收款专户按照规定的路径上划至集团公司的帐户内，由集团公司统一调配使用，从而保证了集团公司对所有资金的有效控制，降低了资金的外流及沉淀风险。据此集团公司还可规划使用资金，将富余资金采取有效的运作模式，取得较好的收益。3、统一资金信贷管理,确保筹资效益和安全。一是统一内部信贷管理，通过集团财务公司集中对成员单位实行内部贷款制度，合理调节集团内部资金流向，
48、优化资金信贷结构，为集团内部提供高质量的贷款支持。二是统一对外筹资职能，根据集团资金结构优化以及各单位发展的需要，统一向商业银行办理贷款筹措资金，同时作为信贷管理的延伸，强调由母公司统一对外担保，未经集团批准,各成员单位不得自行对外担保，以降低筹资成本和减少或有负债的发生，防范担保风险，确保筹资效益和安全。4、统一资金过程控制，提高资金使用效益。在资金目标控制上，每年编制年度资金占用预算指标，与经济责任制考核指标挂钩。通过预算的跟踪考核，对资金从物资采购、存货的盘点和处置、产成品销售等全过程实行过程控制和管理。加强外资利用的过程管理，在引进外资时强化对国内外有关贷款政策和利率水平及走势的研究，
49、把握好利用外资项目的决策关，合理确定贷款有效使用方案。注重外资风险防范和管理，利用货币调期、利率调期、提前还款、远期外汇买卖等多种形式化解外债风险。三、推行内部审计制度现金流量控制是指公司所有现金流入、流出的控制手段，它需要一个强有力的部门依据有效的制度来控制。公司财务部门只是实施的一个方面，还需要有审核部门进行把关。主要包括1、组织保证。应围绕财务控制建立有效的组织保证；组织和实施日常财务控制应建立相应的监督、协调、仲裁、考评机构，将这些机构的职能合并到公司的常设机构中。应建立各种执行预算的责任中心，使各责任中心对分解的预算指标既能控制，又能承担完成责任。2、制度保证。内部控制制度包括组织机构的设计和公司内部采取的所有相互协调的方法和措施。这些方法和措施用于保护公司的财产，检查公司会计信息的准确性，提高经营效率，促使有关人员遵循既定的管理方针。3、信息反馈保证。财务控制是一个动态的控制过程，要确保财务预算的实施，必须对各责任中心执行预算的情况进行跟踪，不断调整偏差，使预算更加合理，执行更加有效。具体做法有1、统管资金，统一调配使用资金，加强对公司现金的管理。为防止资金的体外循环，加强对资金的管理，许多公司都采取了一系列加强现金管理的措施。可以借鉴的现金管理制度包括对自己的公司实行严格的预算管理；对各部门实行备用金制；严格分公司开立银行帐户的
