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企业需要持有一定量的现金,但持有量要保持一个科学的额度;由于现金的流动性,因此要加强他的内部监督和控制;企业为了达到价值最大化的目标又要通过预测、决策、计划、控制、报告和分析等手段,对筹资、投资和经营活动的现金流入、流出的时间和数量进行全面系统的管理。所有这些都要求企业必须建立一个较完整的现金管理系统。1.现金的最佳持有额度货币资金按我国现行利率除有较少的存款利息外,基本上是一种非盈利资产,过多持有势必造成浪费。因此企业必须掌握货币资金的最佳持有额度,严格把握这个额度,一旦货币持有量超过该额度,就应
Enterprises need to hold a certain amount of cash, but the amount of holdings must maintain a scientific quota. Because of the liquidity of cash, it is necessary to strengthen its internal supervision and control; enterprises must also make predictions and decisions in order to achieve the goal of maximizing value. Measures, planning, control, reporting, and analysis provide comprehensive and systematic management of the time and volume of cash inflows and outflows from financing, investment, and business operations. All of these require companies to establish a more complete cash management system. 1. The best holding amount of cash Currency funds, except China’s current interest rate, have less interest on deposits, and are basically non-profit assets. Excessive holdings are bound to cause waste. Therefore, companies must grasp the optimal holding of monetary funds and strictly control this amount. Once the amount of money held exceeds this amount, it should be