The capital operation follows the logic path of capital cycle formula G—W—G", namely project funds will be in the stage of material purchase, project construction phase, and project completion and settlement stage sequently. At the same time, the project funds are in the above three stages in space. Therefore, we should make a budget around purchase, construction and settlement and so on. Meanwhile, we should fully understand the economic value of project, which also determines the rationality of the budget. From the analysis of the status, we should mainly do work from overcoming the shortage of the subjective aspect.%资金在其中的运行形态,遵循资本循环公式G—W—G的逻辑路径,即项目资金将在时间上依次处于原材料采购阶段、项目施工阶段,以及项目竣工结算阶段；同时,项目资金在空间上又同时处于上述三个阶段.为此,应围绕着采购、施工、结算等三个阶段来开展资金预算工作.同时,还应充分理解工程项目的经济价值,这也将决定着资金预算的合理性与否.从现状分析来看,应主要从克服主观方面的不足来下工夫.
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