有价证券(Marketable Securities)是指票面载有一定金额,代表财产所有权或债权,可以有偿转让的凭证。有价证券管理是西方企业财务管理的一个重要组成部分,科学地进行有价证券的管理,能增加企业收益、减少风险、有利于财务目标的实现。一、有价证券的种类在西方,有价证券多种多样,按不同标准可做不同分类,现简介如下: (一)按有价证券的到期日来分按有价证券的到期日可把有价证券分成短期有价证券和长期有价证券。短期有价证券是指到期日短于一 Marketable Securities (Marketable Securities) means a document that carries a certain amount of money and represents the ownership or obligee of the property and can be paid for transfer. The securities management is an important part of the financial management in western enterprises. Scientifically managing the securities can increase the profits of the enterprises, reduce the risks and help the realization of the financial goals. First, the types of securities in the West, a wide range of securities, according to different standards can be divided into different categories, are summarized as follows: (a) according to the expiration date of securities, according to the expiration date of securities Securities can be divided into short-term securities and long-term securities. Short-term securities refer to maturities shorter than one