上市公司资产流动性分析

内 容 摘 要

据悉，受此前金融危机的影响，我国企业的日常资金管理，特别是资金的流动性管理问题日益突出，且已日益威胁到自身的生存。而据发达国家的统计资料表明，大约4/5的破产企业是由于现金不足导致的，也就是缺乏资产流动性所引起的。企业资产的流动性是企业偿还债务与持续变现的能力，主要取决于企业资产的构成情况和融资方式。因此有必要对上市公司的资产流动性进行分析，进而明确在流动性财务指标中哪些必须引起管理当局的注意和警觉，以便及早地避开和化解财务危机，并为建立预警机制提供参考。本文首先介绍了资产流动性的基本理论，其次对我国企业资产流动性的现状和成因进行了分析，并对我国资产流动性评价体系进行了阐述，最后介绍了资产流动性管理新框架的具体内容，并对如何加强资产流动性管理提出了相关建议。

关键词：金融危机   资金管理   资产流动性   流动性风险   预警机制
Listed company asset liquidity analysis

Abstract

     Many business enterprises of our country had to face up to the problem of capital liquidity management when they experienced the financial crisis, especially capital daily liquidity management problem, and it had a growing threat to their survival. But according to the statistical data show that developed countries, four-fifths of the bankrupt enterprise is due to the shortage of cash, is caused by lack of liquidity. Enterprise asset liquidity is enterprise debts and continuous realizable, mainly depends on the ability of the enterprise asset composition and financing. Therefore, it is necessary to the listed company, and then analyzed liquidity in the financial indicators in liquidity management authorities what must cause the attention and alert, so early to avoid and defuse financial crisis, and provides reference for the establishment of early warning mechanism. At the same time, through strengthening financial liquidity management, the listed company for prevention of the financial risks of enterprise of securities market, enhance the ability to prevent risks relay, ensure the listed companies in various state security operation and promote the stable development of the market will help.

Key words：Financial crisis   Capital management   Capital Liquidity   The liquidity risk
           Early warning mechanism

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