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1 流动资金管理是财务管理的重要内容流动资金是生产经营过程中用于购买劳动对象,支付工资及其它费用的资金,在整个生产经营过程中,它将伴随着生产经营活动,经过供应、生产、销售三个阶段。根据其所处的阶段和作用的不同具体表现为储备资金、生产资金、成品资金和货币资金等占用形态、而且从一种形态转化为另一种形态以满足企业生产经营活动的需要。拥有一定数量的流动资金不仅是保证和组织生产的必要条件,同时也是促进生产发展的重要措施。为了充分发挥流动资金化促进生产发展,加强企业管理,深化改革,搞活经济的积极作用,为合理节约地使用资金提供良好的条件,就必须加强对流动资金的管理。
1 Liquidity management is an important part of financial management Liquidity funds are used to purchase labor objects and pay wages and other expenses during the production and operation process. During the entire production and operation process, it will be accompanied by production and business activities, and will be supplied and produced. Three stages of sales. According to their different stages and roles, they are embodied in the forms of occupation of reserve funds, production funds, finished product funds, and monetary funds, as well as the transformation from one form to another to meet the needs of enterprises’ production and operation activities. Having a certain amount of liquidity is not only a necessary condition for guaranteeing and organizing production, but also an important measure to promote the development of production. In order to give full play to liquidity, promote production development, strengthen enterprise management, deepen reforms, invigorate the positive role of the economy, and provide favorable conditions for the use of funds in a rational and economical manner, it is necessary to strengthen the management of liquidity.