企业流动资金运营研究
摘 要
流动资金是企业进行持续性经营活动所必需的运转资金。流动资金周转快，且多数是现金或能较快变成现金，所以流动资金的多少，直接影响企业的安全性。而流动资金的紧缺是当前企业的一种通病和顽症。流动资金不流或缓流，是企业处于恶性循环中，资金的这种呆滞严重的制约了企业的生产和发展，因此，深化流动资金管理也成为企业的当务之急和资金管理的“重头戏”。 我国当前企业普遍存在流动资金紧张的问题，理智地分析企业流动资金运营的各种问题，优化企业资金管理和资产结构，寻求加速资金循环的策略是提高企业效益的途径。针对这种情况必须采取相应对策进行综合治理，标本兼治。
从分析流动资金对企业的重要性入手，系统阐述了流动资金运营问题产生的原因，通过控制企业运营资金运用，维护企业正常运行，加强应收账款的管理来使企业流动资金问题得到相应的改善，保持企业流动资金正常运营的策略，尽可能减少流动资金对企业经营的负面影响。
关键词：流动资金；资金管理；资金运营
Abstract
Liquidity is the enterprise sustained business activities necessary operating funds. Working capital turnover is rapid, and most of the cash or can be quickly turned into cash, so the flow of funds, directly affect the enterprise's safety. But the liquidity shortage is the current business of a common and chronic and stubborn disease. Liquidity does not flow or slow flow, enterprises are in a vicious spiral, funding for this dull restricts the production and development of enterprises, therefore, deepening liquidity management also becomes the enterprise a pressing matter of the moment and money management."". Our country current enterprise universal existence of tight liquidity problems, reason analysis of enterprise capital operation problems, optimization of enterprise capital management and asset structure, accelerate the circulation of funds seeking strategy is to improve enterprise benefit. In view of this situation should adopt the corresponding countermeasures for the comprehensive management, administer thoroughly.
From the analysis of liquidity for enterprises of the importance proceed with, elaborated systematically the causes of the problem of liquidity operations, through the control of enterprise operating funds, to maintain the normal operation of enterprises, strengthen the management of accounts receivable to corporate liquidity problems improved correspondingly, maintain enterprise capital operation strategy, as far as possible to reduce liquidity business negative effect.
Key words：Flow of funds; funds management; capital operation
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