资金是企业经营活动的命脉,企业要进行生产经营活动,必须有足够的资金来保证。当前资金短缺,制约着生产的发展和经济效益的提高。从企业理财的角度来看,过高的流动比率会带来流动资金过多的滞留,影响资金周转效益。但是低负债经营或无负债经营未必有好的经济效益。在正常情况下,适度合理的负债经营能起到“借鸡下蛋”的效果。从流动资金运用规律来看,加速流动资金周转提高流动资金使用效率,必将提高企业的经济效益。一、提高对流动资金重要性的认识随着改革的深入发展和市场经济体制的逐步建立,面对严峻的市场形势,领导 Capital is the lifeblood of business activities, enterprises must carry out production and business activities, there must be sufficient funds to ensure. The current capital shortage restricts the development of production and the improvement of economic benefits. From the perspective of corporate wealth management, too high a current ratio will lead to excessive liquidity stranded, affecting the efficiency of cash flow. However, low debt management or debt management may not have good economic benefits. Under normal circumstances, moderately reasonable debt management can play a “chicken egg” effect. From the perspective of the law of using liquidity, accelerating the working capital flow and improving the efficiency of working capital will surely increase the economic benefits of the enterprise. I. Raising awareness of the importance of liquidity With the deepening of the reform and the gradual establishment of a market economy, and facing the harsh market conditions, leaders