| 关于提高企业流动资金利用效果的探索 |
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| 引用本文： | 李莉,杨丽杰. 关于提高企业流动资金利用效果的探索[J]. 沈阳工程学院学报(社会科学版), 2008, 4(3) |
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| 作者姓名： | 李莉 杨丽杰 |
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| 作者单位： | 1. 沈阳友佳房地产开发有限公司,财务部,沈阳,110025
2. 新民市金五台乡政府,财务室,沈阳,110323 |
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| 摘 要： | 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。
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| 关 键 词： | 流动资金 资金周转 货币资金 |
Exploration on enhancing utilization effect of enterprise's operating fund |
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| LI Li,YANG Li-jie. Exploration on enhancing utilization effect of enterprise's operating fund[J]. Journal of Shenyang Institute of Engineering:Social Sciences, 2008, 4(3) |
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| Authors: | LI Li YANG Li-jie |
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| Abstract: | 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. |
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| Keywords: | operating fund fund turnover monetary fund |
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