企业流动资产管理外文文献翻译2015年译文字数3650字.doc

　　文献出处：Alalwan J A. Enterprise content management research: A comprehensive review [J]. 　　Journal of Enterprise Information Management, 2015, 5（2）： 441-451. 　　原文 　　The Research of Enterprise current assets managementAlalwan J A. 　　Abstract 　　Current assets management mainly includes cash, various deposits, short term investment,receivables and advance payment, inventory management, etc. Current asset allocation is animportant part of enterprise financial management, if there is excessive liquidity, will increase thefinancial burden of the enterprise, thus affect the profitability of the enterprise; On the contrary,the lack of liquidity, the capital turnover is ineffective, affect the operation of the enterprise. 　　Enterprise current assets management problems, however, need to take the correspondingmanagement strategies and measures, in order to promote the healthy and orderly development ofenterprises. 　　Keywords: Enterprise management; Current assets management; Problems and strategies1 Introduction 　　Essential component of current assets is the enterprise assets, refers to the enterprise can be inone year or within an operating cycle longer than a year to liquidate assets or consumed, mainlycan be divided into monetary capital and physical capital. Monetary fund mainly include cash,bank deposits, accounts receivable money, pending payment, etc. Physical capital refers to thestock, such as raw materials, semi-finished products, finished goods, etc. Due to its flow isrelatively frequent, strong cash ability, current assets are basically with enterprise productionprocess flow from the money form began to change its form in turn: part of the monetary fund as areserve fund in storage, the other part as fixed capital investment, production into finishedproducts, then change back into monetary form. 　　As is known to all, the ratio of current assets to current liabilities, generally shows that theenterprise to repay the short-term ability strong and the weak, the greater