企业流动资产管理方法探讨分析研究 财务会计学管理专业

企业流动资产管理方法探讨摘 要当今社会，市场竞争日渐猛烈。企业为了让自己健康长久的发展下去，必定要对各方面加强管理，最重要的就是对资产的管理，而它的核心就是对流动资产的管理。流动资产主要包括了货币资金、应收账款以及存货等，怎样规范的管理流动资产才能把它最大的效益体现出来，这是企业在财务管理中的中心环节。 对于企业的流动资产管理中还存在许多的问题，比如：货币资金的利用效率很低，在管理上也不够严谨：没有建立完善应收账款的管理制度导致应收账款失去控制；在存货的管理上不够严格、管理上花费太多。本文首先指出了加强对流动资产管理的重要，然后通过它的主要内容来剖析流动资产在管理中的问题，以根据存在的问题，提出相关的解决方案来作为结尾。主要的解决方案为：健全货币资金的预算；加强力度在货币资金的授权审批管理上；增大货币资金的利用率；谨慎授信；提高内控与催收效率；对存货进行分类管理；将存货的内控做完最佳。 关键词： 流动资产管理，应收及预付款项，存货，货币资金Enterprise current assets management methodABSTRACT In today's society, the market competition is becoming increasingly fierce. Enterprises in order to make their own healthy long-term development, we must strengthen management of all aspects, the most important thing is the management of assets, and its core is the management of current assets. Current assets mainly include monetary funds, accounts receivable and inventory, how to regulate the management of current assets in order to bring it the greatest benefits, which is the central part of the financial management of enterprises. There are still many problems in the management of current assets of enterprises, such as the low efficiency of monetary funds, the lack of rigor in management: the failure to establish a perfect management system for accounts receivable, which leads to the loss of control of accounts receivable. The management is not strict enough to spend too much on management. This paper first points out the i...