XX电子有限公司流动资产管理存在问题及对策研究.doc

摘要:企业经营的特点决定企业对流动资产的需求量较大，资产过程主要是流动资产，资产过程的多少将影响到企业总资产的整体使用效率，企业的经营管理风险防范和经济效益提高更是要特别重视流动资产的配置和管理。本文在流动资产管理研究现状的基础上，分析了论题的研究背景和意义，界定了流动资产管理的内涵和构成，认为流动资产具有流动性强、变现能力强、资金周转快的特征。指出流动资产的管理主要是货币资金的管理、应收账款的管理和存货的管理。流动资产管理的要求是合理配置、加速周转、正确处理盈利和风险的关系、具体目标明确。然后结合永华电子有限公司的流动资产管理现状，发现其存在流动资产占总资产比重小、短期偿债能力差、现金占用率偏低、现金支付能力差、应收账款占流动资产比重大、应收账款周转率下降、应收账款占营业收入的比重变大、收入存活率高、存货周转速度慢、营业周期长等问题。提出确定最佳现金持有量、加强对客户的资信调查、加强对往来客户的资信状况的评价、采用存货ABC分类管理和建立健全的存货内部控制措施等对策，从而达到提升企业流动资产管理水平的目标。

关键词 流动资产；问题；对策

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

　　　流动资产是企业整个经营活动中最重要的经济资源，对整个生产过程起着至关重要的作用，流动资产管理是企业资产管理的重要内容，企业经营方式及市场变化都会对企业的流动资产产生极大的影响。尽管流动资产的盈利能力不高，流动资产过多会降低企业收益，但它却为企业的短期支付和偿债能力提供了保障、能及时提供充足的原料和产成品，因此它能保证生产经营的安全。而在目前这种日渐严峻的经济形势下，流动资产周转的“恶性循环”，使很多企业甚至产业链都陷入了流动资产紧缺的尴尬局面，对企业的生产、销售、支付和短期偿债能力造成了极大的影响，严重制约了企业的健康发展。所以，企业能否克服困难、在金融危机中生存发展的关键在于能否提高流动资产的管理水平、缓解流动资金紧张的局面。

　　　流动资产实际上是一种不断投入和回收的循环过程，这使对其进行投资报酬率的直接评价造成困难，因此，用最低的成本满足其生产经营需要是流动资产管理的基本目标。同时，流动资产的循环和周转越快，流动资产的利用效果越高，资金占用也会大量的节约。在生产经营规模恒定的情况下，要使周转速度越快，那么就要让流动资产占用尽可能的减小，以达到企业资金效益越大。此外，随着生产经营活动的不断进行，流动资产的实物形态也在不停的发生改变，流动资产在原资产的耗损转化为新资产形成的过程中得到补偿。加强流动资产的管理有助于企业存量资产的盘存，企业资金短缺压力的缓解和企业经济效益的不断提高。