资金是企业生产经营活动中不可缺少的组成部分，资金运动贯穿于企业生产经营的全过程。随着我国加入世界经济贸易组织，铁路企业经营管理方式发生重大变革，资金管理也愈发显得重要，因为与国际接轨，市场经济要求企业成为竞争主体，资金的良性循环不仅可以保证企业生产经营的 Capital is an indispensable part of an enterprise’s production and operation activities. The capital movement runs through the whole process of production and operation of an enterprise. With China’s accession to the World Economic and Trade Organization, major changes have taken place in the way of operation and management of railway enterprises, and the management of funds becomes more and more important. As the market economy requires enterprises to become competitors, a virtuous cycle of capital can not only ensure that the production and operation of enterprises