摘要:企業經營的特點決定企業對流動資產的需求量較大，資產過程主要是流動資產，資產過程的多少將影響到企業總資產的整體使用效率，企業的經營管理風險防范和經濟效益提高更是要特別重視流動資產的配置和管理。本文在流動資產管理研究現狀的基礎上，分析了論題的研究背景和意義，界定了流動資產管理的內涵和構成，認為流動資產具有流動性強、變現能力強、資金周轉快的特征。指出流動資產的管理主要是貨幣資金的管理、應收賬款的管理和存貨的管理。流動資產管理的要求是合理配置、加速周轉、正確處理盈利和風險的關系、具體目標明確。然后結合永華電子有限公司的流動資產管理現狀，發現其存在流動資產占總資產比重小、短期償債能力差、現金占用率偏低、現金支付能力差、應收賬款占流動資產比重大、應收賬款周轉率下降、應收賬款占營業收入的比重變大、收入存活率高、存貨周轉速度慢、營業周期長等問題。提出確定最佳現金持有量、加強對客戶的資信調查、加強對往來客戶的資信狀況的評價、采用存貨ABC分類管理和建立健全的存貨內部控制措施等對策，從而達到提升企業流動資產管理水平的目標。

關鍵詞 流動資產；問題；對策

Abstract:Determine the characteristics of business enterprises greater demand for liquid assets, asset process is mainly current assets, how the process will affect the company's total assets overall efficiency, enterprise management risk prevention and economic efficiency is to be special attention to the configuration and management of current assets. Based on the current status of asset management research, based on the analysis of the background and significance of research topics, to define the meaning of mobile asset management and composition of current assets that have strong liquidity, strong liquidity, cash flow quickly characteristics. Pointed out that the management of current assets are mainly cash management, accounts receivable management and inventory management. Current assets are reasonable configuration management requirements, accelerate turnaround, correctly handle the relationship between profitability and risk, the specific objectives are clear. Leo Electronics Co., Ltd. and then combined liquid assets management status and found that the existence of a small proportion of current assets to total assets, short-term solvency is poor, cash occupancy rate is low, poor ability to pay cash, accounts receivable ratio of total current assets of significant , accounts receivable turnover decreased receivables accounted for larger proportion of revenue, income higher survival rate, slow inventory turnover, sales cycle length and other issues. Proposed to determine the optimal amount of cash holdings, enhance customer credit investigation, to strengthen exchanges evaluation of the customer's credit status, using ABC inventory classification inventory management and establish a sound internal control measures and other measures to achieve improved levels of corporate liquidity management objectives.

Keywords  Current assets  Problems  Countermeasures

　　　流動資產是企業整個經營活動中最重要的經濟資源，對整個生產過程起著至關重要的作用，流動資產管理是企業資產管理的重要內容，企業經營方式及市場變化都會對企業的流動資產產生極大的影響。盡管流動資產的盈利能力不高，流動資產過多會降低企業收益，但它卻為企業的短期支付和償債能力提供了保障、能及時提供充足的原料和產成品，因此它能保證生產經營的安全。而在目前這種日漸嚴峻的經濟形勢下，流動資產周轉的“惡性循環”，使很多企業甚至產業鏈都陷入了流動資產緊缺的尷尬局面，對企業的生產、銷售、支付和短期償債能力造成了極大的影響，嚴重制約了企業的健康發展。所以，企業能否克服困難、在金融危機中生存發展的關鍵在于能否提高流動資產的管理水平、緩解流動資金緊張的局面。

　　　流動資產實際上是一種不斷投入和回收的循環過程，這使對其進行投資報酬率的直接評價造成困難，因此，用最低的成本滿足其生產經營需要是流動資產管理的基本目標。同時，流動資產的循環和周轉越快，流動資產的利用效果越高，資金占用也會大量的節約。在生產經營規模恒定的情況下，要使周轉速度越快，那么就要讓流動資產占用盡可能的減小，以達到企業資金效益越大。此外，隨著生產經營活動的不斷進行，流動資產的實物形態也在不停的發生改變，流動資產在原資產的耗損轉化為新資產形成的過程中得到補償。加強流動資產的管理有助于企業存量資產的盤存，企業資金短缺壓力的緩解和企業經濟效益的不斷提高。