货币资金最佳持有量模式探讨

货币资金管理一直是企业财务管理的薄弱环节。由于其关系到财务适应性这一企业根本问题，目前已成为企业理财的重点。企业应当持有一定量货币资金，以满足日常经营活动、意外紧急情况和偶发事件、银行补偿性余额、特殊情况对货币资金以及投资的需要。但也必须适量，做到既能满足以上各方面支出的需要，又能兼顾货币资金收支的合理调配，避免货币资金的大量闲置，即符合企业财务适应性的要求。本文拟从相对量和绝对量两个方面具体论述企业货币资金持有量的确定模式，并对各种模式予以评价，最后还将指出在实际选择货币资金持有量确定模式时应当依据的标准。

An Argument on the Perfect Pattern of Money-Capital Holding Volume

The management of money capital has always been week in the financial management of many companies, which has a close relationship to the fundamental problem of an enterprise's financial adaptability and thus becomes a keystone in corporation financing An enterprise should hold a certain amount of money capital, to meet the needs of daily prosecution, sudden urgency or chance occurrence, the compensation balance of the bank, and investment, as well as other specific conditions However, the holding amount of money capital should be an appropriate amount, so as to not only meet the above needs, but also give attention to the reasonable allocate of revenue and expenditure, to avoid mass capital left unused The essay discusses and evaluates the patterns of money capital holding amount from both sides of relative and absoluteness It also points out the criterion to choose a suitable money capital holding pattern