论文部分内容阅读
目前我国各家商业银行陆续推出一些旨在为企业提供现金管理,加强企业现金流动安全性和提高收益性为目的的现金管理产品或工具,如网上银行、电子汇划、理财产品等。但这些工具其实都仅实现了企业现金管理中的一个方面,即充分重视了企业现金流中货币资金形态的管理,而忽略了企业资金形态的另一面——往来资金(如应收、应付款项)的现金流量,而这往往才是企业现金流量中数量庞大、风险最集中的部分。
At present, various commercial banks in China have successively launched some cash management products or tools aimed at providing cash management, enhancing the cash flow safety and profitability of enterprises, such as online banking, electronic remittance and wealth management products. However, these tools have actually only realized one aspect of cash management in enterprises, which fully paid attention to the management of the cash flow in the cash flow of the enterprise while ignoring the other side of the cash flow of the enterprise - current funds (such as receivables and payables ) Of cash flow, and this is often the large amount of corporate cash flow, the most concentrated part of the risk.