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企业资金运营是流动资产与流动负债的差额,关于流动负责的内容已在筹资方式中介绍,现主要介绍流动资产的管理。流动资产是指能够在一年或超过一年的一个营业周期内变现的资产,主要包括现金、短期投资、应收票据、应收账款、预付账款、存货、待摊费用等。与长期资产相比,具有周转速度快,变现能力强的特点。一、现金管理现金是指企业占用在各种货币形态上的资产,包括库存现金、银行存款及其他货币资金。现金作为变现能力最强的资产,是满足正常经营开支,清偿债务本息,履行纳税义务的重要保证。因此,企业保持足够的现金金额,可以降低经营风险与财务风险。但同时现金又是一个非盈利性资产,持有量过多,势必给企业造成较大
Corporate capital operation is the difference between current assets and current liabilities. The content responsible for liquidity has been introduced in the financing methods, and the current management of liquid assets is mainly introduced. Current assets refer to assets that can be realized within one business cycle of one year or over one year, including cash, short-term investments, bills receivable, accounts receivable, prepayments, inventories and prepaid expenses. Compared with long-term assets, it has the characteristics of fast turnover and strong liquidity. First, cash management Cash refers to the assets occupied by enterprises in various forms of currency, including cash in stocks, bank deposits and other monetary funds. Cash, as the asset with the highest liquidity, is an important guarantee for meeting the normal operating expenses, paying off the principal and interest of debts and fulfilling the obligation of paying taxes. Therefore, enterprises can maintain sufficient cash amount to reduce the operating risk and financial risk. But at the same time, cash is a non-profit asset. Too many holdings, it is bound to cause a larger business