萨托里斯──希尔模型介绍李晶芳流动资产管理是企业财务管理日常工作中耗用时间最多的一项工作，加上流动资产往往占全部资产的一半以上，又总是相对容易变化，因而最为财务管理人员所重视。以往流动资产管理，常指：现金最佳占用量确定，现金收支控制，闲置资金投资；存... Sartorius-Hill Model Introduction Li Jingfang’s current asset management is the most time-consuming task in the daily financial management of an enterprise. In addition, current assets often account for more than half of all assets and are always relatively easy to change. Financial management personnel pay attention. In the past, current asset management usually refers to the determination of the optimal amount of cash, cash income and expenditure control, and idle capital investment;