流动资金管理存在的问题与对策研究.doc

摘要 流动资金管理是公司内部管理的重要组成部分，且每一次周转可以产生营业收入及 创造利润，其周转是企业盈余的直接创造者,文中的XXXX有限公司是一家中小企业,而就 目前中小企业已经成为大公司发展中不可或缺的重要组成部分，在劳动和就业中发挥着 越来越重要的作用，在推动市场经济发展中显出了强大的生命力，然而随着中小企业的 发展，问题也随之凸显出来。尤其是在劳动密集的制造业产业，比如服饰公司的流动资 金往往较为紧张，且XXXX有限公司在流动资金管理中的货币资金管理、应收账款管理、 存货管理方面较为不足，因此更需要通过流动资金管理对公司的资金进行安排调度，所 以流动资金管理对于这些公司更加重要，但是现今我国服饰公司对于流动资金管理认知 较低，在流动资金管理实施过程中也存在大量问题，加强流动资金的管理，可以加速流 动资金的周转,减少流动资金的占用，促进企业生产经营的发展，因而对流动资金管理对 公司的发展尤为重要，所以有必要对我国服饰公司流动资金管理进行分析，使得木文的 分析具体化且具备实际作用。 关键词：流动资金管理；应收账款管理；存货管理；XXXX Abstract Liquidity management is an important part of the internal management of the company， and every turnover can generate revenue and profits, the turnover is the direct creator of enterprise surplus，the xx Garment Making Co. Ltd is a small and medium-sized enterprises, and small and medium-sized enterprises at present has become an important part in the development of large companies, is playing an increasingly important role in labor and employment，to promote the development of the market economy shows strong vitality，but with the development of small and medium-sized enterprises, also highlights the problem. Especially in labor-intensive manufacturing industries，such as clothing company liquidity often tense, and xx Garment Making Co. the company in the liquidity management of funds management, accounts receivable management，inventory management is insufficient， therefore need to through liquidity management The scheduling of company funds，so liquidity management is more important for these companies, but now China’s clothing company for liquidity management cognition is low, liquidity management in the implementation process there are a lot of problems，strengthen liquidity management, can accelerate the turnover of capital flow, reduce the flow of funds, promote the development of the production and operation of enterprises, so it is particularly important for the development of liquidity management for the company, so it is necessary for China’s apparel company liquidity management analys