太重向明流动资产管理存在的问题与对策  

Problems and Countermeasures of Current Assets Management in Taizhong Xiangming Company

作　　者：赵瑞红 张爱宁[2] Ruihong Zhao;Aining Zhang(College of Finance and Economics,Gansu Agricultural University,Lanzhou,Gansu,730070,China;Gansu province science and technology information institute,Lanzhou,Gansu,730070,China)

机构地区：[1]甘肃农业大学财经学院,甘肃兰州730070 [2]甘肃省科学技术情报研究所,甘肃兰州730070

出　　处：《管理科学与研究（中英文版）》2024年第4期99-105,共7页Management Science and Research

摘　　要：企业的流动资产对企业的资金链十分重要,其关乎企业资金部分的状况和流水账目的运作等,是企业资产管理过程中非常重要的一个环节。对于企业的管理者来说,流动资产各个方面的管理都需要进行统筹规划,货币类流动资产、收支账目、存货等的管理都必须要实现相互统一,只有这样才能达到最佳的流动资产管理效果。本次研究主要以太重向明作为研究对象,运用定量分析法和定性分析法,对该企业的流动资产管理问题进行研究,并制定具体的优化对策。这不仅有利于企业流动资产管理模式的优化,还可以强化企业对流动资产的利用效率,进而达到强化企业流动资金稳定性的目的。The current assets of an enterprise are very important to the capital chain of an enterprise,which is related to the status of the capital part of the enterprise and the operation of the running accounts.It is a very important link in the process of enterprise asset management.For the managers of enterprises,the management of all aspects of current assets needs overall planning.The management of monetary current assets,income and expenditure accounts and inventory must be unified with each other.Only in this way can the best effect of current assets management be achieved.This study mainly takes Taizhong Xiangming Company as the research object,uses quantitative analysis and qualitative analysis to study the current asset management of the enterprise,and formulates specific optimization countermeasures.This is not only conducive to the optimization of enterprise current assets management mode,but also can strengthen the utilization efficiency of enterprise current assets,and thus achieve the purpose of strengthening the stability of enterprise current funds.

关 键 词：流动资产管理 货币资金 应收账款 存货 

分 类 号：F27[经济管理—企业管理]