流动资金运营中的问题与对策

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1、题目：企业流动资金运营中的问题与对策姓名：专业：班级：学号：联系电话：指导老师：2008年4月6日10目录目录·······························································1摘要·······························································2关键词·····························································2企业流动资金中的主要问题

2、···········································21、债券资金膨胀················································2102、存货资金沉淀················································23、资产明失暗流················································34、产品成本高居不下···································

3、··········35、固定资产投资抵占流动资金····································3针对流动资金运营中的问题应采取的对策·······························31、转变观念，树立资金运营观····································32、实行资金跟踪管理，建立资金监控机制··························43、树立市场营销观，强化应收账款管理····························4104、对不

4、良债权进行重整··········································45、清陈欠，解债链，“死钱”变“活钱”··························46、抓限产压库，防止资金的新沉淀································57、处理积压物资，“闲钱”变“现钱”····························58、强化投资管理，做到投而有效··································59、多渠道“开源”全方位“节流”····

5、···························510、严肃结算纪律，完善结算方式·································5总结10·······························································6参考文献···························································6企业流动资金运营中的问题与对策摘要：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

6、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”。针对这种情况必须采取相应对策进行综合治理，标本兼治。关键词：企业流动资金问题对策10一、企业流动资金中的主要问题在我国当代企业中，流动资金运营中的问题主要表现在：1、债券资金膨胀;2、存货资金沉淀；3、资产明失暗流；4、产品成本高居不下；5、固定资产投资抵占

7、流动资金等五各方面。1、债券资金膨胀债券资金是指企业为了更好的经营和促销，运用商业信用，以赊销方式向客户提供的产品或劳务和其他原因借垫方式向其他单位与本企业内部应收取的款项，包括应收账款、营收票据和其他应收款等。债券资金膨胀是当前企业流动资金运营中的一个突出而亟待解决的问题，已办企业不仅债券膨胀，而且不良债权居多，企业债券资金的膨胀可以概括为“三超”和“一潜”。“三超”是指债权资金超额超期和超损。超额是指企业债权资金明显超过原来核定的额度；超期是指企业债券远远超过信用期；超损是指企业应收账款列为坏账损失大大超过国家规定

8、的3‰—5‰。“一潜”是指企业不仅在账面上有较大的债权，而且还存在相当数额潜在的债权。潜在的债权危害更大，因为这个容易被企业当局所忽视，造成较多的坏账损失，进而导致中观和宏观有观决策的失误。2、存货资金沉淀有些企业产品，材料等存活超储积压严重，大量存货资金沉淀严重，不能正常周转，导致了企业资金紧缺。当前成品资金沉淀尤为严重。101