企业流动资产管理方法探讨

企业流动资产管理方法探讨

摘要

当今社会，市场竞争日渐猛烈。企业为了让自己健康长久的发展下去，必定要对各方面加强管理，最重要的就是对资产的管理，而它的核心就是对流动资产的管理。流动资产主要包括了货币资金、应收账款以及存货等，怎样规范的管理流动资产才能把它最大的效益体现出来，这是企业在财务管理中的中心环节。

对于企业的流动资产管理中还存在许多的问题，比如：货币资金的利用效率很低，在管理上也不够严谨：没有建立完善应收账款的管理制度导致应收账款失去控制；在存货的管理上不够严格、管理上花费太多。本文首先指出了加强对流动资产管理的重要，然后通过它的主要内容来剖析流动资产在管理中的问题，以根据存在的问题，提出相关的解决方案来作为结尾。主要的解决方案为：健全货币资金的预算；加强力度在货币资金的授权审批管理上；增大货币资金的利用率；谨慎授信；提高内控与催收效率；对存货进行分类管理；将存货的内控做完最佳。

关键词：流动资产管理，应收及预付款项，存货，货币资金

Enterprise current assets management method

ABSTRACT

In today's society, the market competition is becoming increasingly fierce. Enterprises in order to make their own healthy long-term development, we must strengthen management of all aspects, the most important thing is the management of assets, and its core is the management of current assets. Current assets mainly include monetary funds, accounts receivable and inventory, how to regulate the management of current assets in order to bring it the greatest benefits, which is the central part of the financial management of enterprises.

There are still many problems in the management of current assets of enterprises, such as the low efficiency of monetary funds, the lack of rigor in management: the failure to establish a perfect management system for accounts receivable, which leads to the loss of control of accounts receivable. The management is not strict enough to spend too much on management. This paper first points out the importance of strengthening the management of current assets, and then through its main content to analyze the current assets in the management of the problem, according to the existing problems, put forward the relevant solutions as the end. The main solutions are: to improve the budget of monetary funds; to strengthen the intensity of money in the approval of funds management; increase the utilization of monetary funds; prudent credit; improve internal control and collection efficiency; inventory management; inventory of internal control Done the best.

KEYWORDS：c urrent asset management,Inventory management,perfect system,Monetary Fund

目录

1 引言 (1)

1.1 研究背景及意义 (1)

1.1.1 研究背景 (1)

1.1.2 研究意义 (1)

1.2 国内外研究现状评述 (2)

1.2.1 国内研究现状 (2)

1.2.2 国外研究现状 (3)

1.3 论文组织结构 (4)

2 企业流动资产管理现状 (5)

2.1 流动资产概述 (5)

2.2 企业流动资产管理的现状 (5)

2.2.1 往来款项管理制度缺位 (6)

2.2.2 成本利润不配比，存货积压或短缺 (6)

2.2.3 投资管理制度不健全，投资无效益 (6)

2.3 流动资产管理目标 (7)

3 企业在流动资产管理方面存在的问题 (8)

3.1 货币资金管理中的问题 (8)

3.1.1 现金管理方面不严格，利用率低 (8)

3.1.2 流动性强，容易被挪用 (8)

3.1.3 收入回收力度不够 (8)

3.2 应收及预付款项管理中的问题 (8)

3.2.1 应收账款失控 (8)

3.2.2 没有严格的赊销政策 (9)

3.2.3 对应收账款账龄、期限管理模糊 (9)

3.3 存货管理中的问题 (9)

3.3.1 存货内部控制有待加强 (9)

3.3.2 存货分类不规范，管理成本过高 (10)