公司资金管理[文献翻译]

原文：ThecompanyfundsmanagementMoneyisacompanyengagedintheeconomicactivitiesofthebasicelements,thecompanyisdevelopingthenecessaryelements.Moneyisacompanyengagedintheeconomicactivitiesofthebasicelements,thecompanyisdevelopingthenecessaryelements.Thecompany'sfinancesbothshowedthatcompanyofresourceallocation,quantityandquality,andalsoreflectsthecompany'scapitalstructureandpropertyrightrelations.Company'sproductionandmanagement,financinginvestmentandprofitdistributionarebasedoncapitalasthelink,fromstarttofinish,throughoutthewholeprocessofcompanybusinessactivities.Fundflowindexhasbecomethecompanycreditevaluationanddevelopmentpotential,valueevaluationisanimportantindex,insomeplaces,Bankshavestartedthecompanycashflowsituationaswhethertogivethecompanytoprovidecreditisanimportantbasis,someeventothecompany'sfuturecashflowasreimbursementguarantees.Thus,strengthenfinancialmanagement,improvingcapitaloperationbenefitisthecompanyincompetitioninvincibleandkeepsustainabledevelopmentimportantguarantee.Howtostrengthenthecashmanagement?Fromthefollowingthreeaspects:First,thecomprehensivebudgetmanagementThebudgetisakindofcontrolmechanismandinstitutionalizedproceduresandimplementingthecentralizedfundmanagementistheeffectiveguarantee,companyproductionandoperatingactivitiesorderly,istheimportantguaranteeofthecompanyshallsuperviseandcontrol,audit,examinethebasicbasis.Thecompanyisthecomprehensivebudgetmanagementintheproductionandbusinessoperationeachlinkimplementationbudgetpreparation,analysis,evaluation,thecompanyproductionandoperatingactivitiesofallthecapitalexpendituresaresubjecttostrictbudgetmanagementin.Thecompany'sbudgetshouldwithassetsasalink,practisesgradedbudget,theparentcompanyshouldlayparticularemphasisonimproveinvestment,financethebudgettocapitalmanagementbudgetisgivenpriorityto,theunifiedplanningfundexecutes,centralizedmanagement,Subsidiarycriterionwithproductionmanagementbudgetandreinforcethecostandflowoffundbudget.Thecompany'sbudgetoncedetermined,mustbecomecompanyorganizationofproductionandoperatingactivitieslegalbasis,donotgetoptionalchange.Andthecompanycapitalbudgetisthecoreofcompanyoverallbudget,includingannualandmonthlybudget.Theannualbudgetiscalculateinsideyearcompanyinflowsandoutflowsscale.Accordingtothescaleofthecompanymaydeterminethefinancingandinvestmentpolicy.Andmonthlybudgetismoreclosetoreality,canaccuratelyreflectthemonthlycashflow,accordinglycanalsospecificadjustment,financingandinvestmentplan.Additionalfundsinaccordancewiththepurposes,stillcancommitdividedintothefollowingthreeaspects:thebudgetofbudget:1、andoperatingactivitiescashflowbudget:mainlyincludesbusinessincomeandoperatingexpendituresbudget.Businessincomeisthatacompanysellingproducts,providinglaborservicesandrentassetsobtainedcashinflow,annualoperatingrevenuereflectstheannualcompanytoreceivethecapitalsize.Isthecompany'svariousexpendituresbudgetguarantee.Monthlyincomebudgetisabletoreflectrelativelyclearcapitalinflowsroughlytimeforthecompany'scapitaloperationandprovidearelativelyaccuratebasis;Operatingexpendituresbudgetconsistsofcompanybusinessactivitiesallcapitalexpendituresbudget,andthedifferenceofincomeismirrorringcompanyininvestmentcanprovidetheself-capitalscale,thecompanyisinvestment,financingpoliciesselected,andtheimportantbasisofmonthlyoperatingexpenditurebudgetandthedifferenceofincomecriterioncanaccuratelyprovidecompany'sfinancingandinvestmentplanbasis,increasethecompany'scapitaloperationefficiency,reducethefinancialexpenses.2、theinvestmentactivitiesofcashflowbudget:companyinordertoobtainmoreprofits,expandthesizeofthecompanymustconducteffectiveinvestment.Itisdividedintotwokinds:itisalong-terminvestment,mustuseNPVetctojudgethefeasibilityofinvestmentprojects,belongtoinvestmentreturnperiodlongcapitalexpenditures,butalsoincreasethecompanydevelopmentpotentialofpowerfulguarantees,long-terminvestmentfundslifearelonger,capitalusingforeheadislargeralso,therefore,askaccordingtotheannualself-ownedfinancingvolumeandlowcostoffinancingtodeterminetheannualinvestmentcapitalexpendituresbudget.2itisshort-terminvestments,whichemphasizestheshort-termcashliquidity,isakindoflong-termscaleestablishedunderthesituationofshort-termassetsstockreturnsproblem,itistopointtoinnoselectedeffectielong-terminvestmentplan,chooselow-risk,highbenefitofinvestmentdecisions,thecompany'sstockfundrevitalizetherise,obtainbetterincome.3、andfinancingactivitiescashflowbudget:financingbudgetreferstothechosenoptimizationofinvestmentprojects,removeself-ownedfunds,chooselowfinancingsolutionsfinancingbudget.Andeffectivefinancepolicyalsorequiresfrominternalmaturitystructureofdebtcapitalfundmanagementupstrengthenthecompanylevel.Itstressedformlong-termassetsandlong-termliabilities,currentassetsandliabilitiescorrespondencebetweenthestructureoffinancingstrategyandcorrelation.Second,strengthencentralizedmanagementoffundsCentralizedfundaccountingisfinancialcompaniesasthecarrierofthecentralizedfundmanagementmode,thegroup'sparentcompanywithsubordinatescentralizedfundmanagementcompanyindependentmanagementg