企业流动资金管理 企业流动资金管理分析.docVIP

企业流动资金管理 企业流动资金管理分析 1 江苏食品职业技术学院2015届毕业项目 企业流动资金管理分析 摘 要：流动资金也可叫作运营资金。区别于固定资本，它所指的是在为期1年或大于1年的企业运营时间内，所运行、变现的资本。毫无疑问，就企业资本而言，它是最具备流通性、弹性的核心单位，公司在这方面的使用效率，也就关乎到企业的运作利润，以及其在市场中所占据的份额。以企业的制造运营环节为切入点，流动资金就是指在该环节中所使用的流动资产中的资本，其所占用的范围多种多样，譬如说货币资本、应收账款等。其就像是人身上的血液，企业要想实现良性、稳定的发展，那就离不开流动资金的健康发展。当前，国内的大部分企业在流动资金资金的监管上都存在着极大的阻碍，也就不利于企业取得较高的运行利润。据此，本文先深入了解流动资金管理的基本内涵、要求、必要性，以国内企业的流动资金的监管现状为探究对象，针对其不足之处，进而提出相应的解决方案。 关键词：流动资金管理、现状、解决方案 Abstract: the working capital can also be called working capital. Different from fixed capital, it is referring to in the period of 1 year or more than 1 years of enterprise operating time, the capital operation, cash. There is no doubt that in terms of enterprise capital, it is the most liquidity, elastic core unit, the use efficiency of company in this respect, it’s 江苏食品职业技术学院2015届毕业项目 2 about to the enterprise operation profit, and the occupied in the market share. In enterprise of manufacturing operations as the breakthrough point, liquidity is to point to in the link used in the current assets in the capital, the range of its footprint is varied, such as monetary capital, accounts receivable, etc. It is like a man’s blood, the development of the enterprise to realize the benign, stable, then leave the healthy development of liquidity. At present, most of the domestic enterprises on the liquidity capital regulation are existing huge obstacles, is not conducive to enterprise to obtain the higher operating profit. On this basis, this paper first insight into the basic connotation of liquidity management, requirements, necessity, regulatory status of domestic enterprise’s cash flow as the object, for its shortcomings, and proposes the corresponding solution. Key words: working capital management, the present situation, the solution 3 江苏食品职业技术学院2015届毕业项目 目 录 摘要 ..................................................... 4 目录 ..................................................... 4 一、流动资金管理 ......................................... 4 （一）什么是流动资金管理