关于提高企业流动资金利用效果的探索

Exploration on enhancing utilization effect of enterprise's operating fund

首先阐述了企业流动资金的几个要义,流动资金、流动负债所包含的主要内容,以及流动资金的来源,提出了企业流动资金的分类。分析了流动资金在使用中所存在的弊端及漏洞,掌握和控制流动资金的几种手段和方式。对防范资金使用风险,提高企业流动资金的价值提出了一定的建议。

At first, states some essentials of enterprise＇s operating fund, main contents of operating fund and operating liabilities, the source of operating fund, as well as puts forward the classification of enterprise＇ s fund. Analyzes the abuse and flaw during the usage of operating fund, several means and modes to hold and control operating fund. Gives some suggestions to keep away fund usage risk and increase the value of enterprise＇s operating fund.