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在任何时候,企业可支配的资金数量总是有限的,但对资金的需求却是众多甚至是无限的。由此产生了科学配置企业资金的必要性。企业资金的配置分为宏观与微观两大领域。宏观是指社会周转总资金在各产业部门、企业单位间的配置,这是特定企业配置资金的约束条件;微观是企业把筹集到的可支配资金有效地组合起来,以最小的消耗和最少的占用,实现最大的资金收益。微观资金配置形成企业资产,企业财务必须在经营过程中,对已配置的资金按效益原则在规模和结构上作出调整,以使企业资金经常处于比较有效的组合状态。企业资金配置需要研究的问题很多,其中的一个根本问题就是:如何优化企业资金配置方式?本文拟对此作出初步探讨。
At any time, the amount of funds available to a company is always limited, but the demand for funds is numerous or even unlimited. This has created the need for scientific allocation of corporate funds. The allocation of corporate funds is divided into two major areas: macro and micro. Macro refers to the allocation of social turnover total funds among various industrial sectors and enterprise units. This is a constraint for the allocation of funds by specific enterprises; microcosmic means that companies effectively combine the available funds raised, with minimum consumption and minimum Occupy, to achieve the maximum capital gains. Micro-capital allocation forms corporate assets. In the course of business operations, the company’s finances must adjust the scale and structure according to the benefit principle of the funds that have been allocated, so that the company’s funds are often in a relatively effective combination. There are many problems that need to be studied in the allocation of funds for enterprises. One of the fundamental questions is: How to optimize the allocation of funds for enterprises? This paper intends to make a preliminary discussion on this.