Successful fund planning revolves around building a closed loop around “cash flow”: in the short term, it focuses on operational fund management, ensuring daily payments and minimizing idle funds through precise cash budgeting, efficient accounts receivable and inventory turnover, and strict accounts payable management. At the medium to long term level, it is deeply linked with capital budgeting and financing strategies, planning major investment and financing activities, using tools such as cash flow forecasting models and short-term financing tools to smooth fluctuations and prevent risks, thus forming a dynamic management cycle from “prediction, control to optimization”, continuously improving the efficiency of enterprise fund utilization and financial resilience.