流动资金估算中的相关经济含义探析

An Analysis of the Relevant Economic Implications in the Estimation of Liquidity

本文阐述了流动资产、流动负债与流动资金的经济含义以及三者之间的经济关系,阐明了流动资产各分项的经济含义。旨在通过把握三者经济含义及其内在经济关系,保证流动资金估算的正确性,提高其估算精度。对建设项目投资可行性研究及决策具有参考价值。

This paper expounds the economic meanings of current assets,current liabilities and liquidity and the economic relations among them,clarifies the economic meanings of each item of current assets.The purpose is to ensure the correctness of liquidity estimation and improve the accuracy of liquidity estimation by grasping the economic meaning of the three and their inherent economic relations.This paper has a certain reference value for the feasibility study and decision-making of construction project investment.