摘要:近年來，社會經濟迅速發展，民營企業的規模在不斷擴大，數量也在不斷的增加，這些企業已然成為我國經濟體系中非常重要的一部分，隨著中國的入世以及我國對外開放水平的不斷地提高，我國民營企業擁有了前所未有的發展機遇，于此同時也面臨著更加激烈的挑戰與競爭，尤其是在企業的短期資產管理方面。日益激烈的市場競爭要求民營企業在生產經營中必須重視短期資產管理。在這種背景之下，我國民營企業短期資產管理存在問題的研究就很具有必要性。

　　　本文綜合運用經濟學、金融學、管理學等基本理論，并將理論與實際相結合，對目前民營企業的短期資產管理現狀及其存在的問題進行了分析，從內因和外因兩個方面，分析了導致我國民營企業短期資產管理困境的原因，提出通過民營企業自身對現金，應收賬款與其他應收款以及存貨管理等的完善，構建全方位、多層次的短期資產管理體系。

關鍵詞 短期資產；最佳現金持有量；應收賬款周轉率；存貨周轉率

Abstract:With the continuous development of market economy, the number of companies in China is larger, more and more private enterprises have become a very important part of our economic system. The accession to the WTO and the development of our level of opening up bring more opportunities to the development of private enterprises in China. But at the same time, challenges are more intense, especially, in the short-term assets management. The increasingly fierce competition in the market demand of private enterprises in business in china must pay attention to the short-term assets management. In this background, research on short-term assets management problems of private enterprises in China and the solutions of the problems are necessary.    

　　　Generally, this paper comprehensively uses the economics, finance, management science and other basic theories and analysis tools. By combining macroscopic analysis with microcosmic analysis, I try to analyze and discuss the current situation of short-term assets management of companies in china and problems of private enterprises. This paper analyzes the causes of difficulties about the private enterprises' short-term assets management in china from the internal and external aspects, and it elaborates how to build the all-round and multi-level short-term assets management system through the enterprises' perfect managements about the cash, receivables , stock and so on. 

Keywords Short-term assets  Turnover ratio of receivable  The optimal cash holdings Inventory turnover ratio