【正文】 % % % % % 資產總計 100% 100% 100% 100% 100% 短期借款 % % % % % 應收賬款 % % % % 27% 預收賬款 % % % % % 未交稅金 % % % % % 流動負債合計 % % % % % 負債合計 % % % % % 股東權益合計 % % % % % 負債與股東 權益合計 100% 100% 100% 100% 100% 由上表我們可以得出以下結論： （ 1）長虹 2021 年的貨幣資金比率遠遠低于其競爭對手，而短期投資比率遠遠高于其競爭對手，這可以反映出長虹將大量的資金分配到短期投資上，此方案雖然可以有助于充分利用閑置資金，但是卻同樣存在一定量的風險。 （ 3）存貨比率較高是彩電行業(yè)的通病，這點也證明了彩電市場已經趨于飽和。流動資金管理問題亟待解決，可以采用以下一些方案。輕風系不住流云，流云卻帶走了歲月 ，打開塵封的記憶，往事如風卻又歷歷在目，大學的學習生活即將結束 。 Just In Time (JIT)。依照此一定義，流動資產的 資金來源 ，除流動負債外，應另辟長期來源。 （ 3）數(shù)量具有波動性。營運資金的管理涉及 現(xiàn)金的管理、庫存的管理和應收賬款的管理 流動 資金管理重要？ 流動資金的重要性在于每一次周轉可以產生營業(yè)收入及創(chuàng)造利潤， 流動資金 因而流動資金的周轉是為企業(yè)盈余的直接創(chuàng)造者。確定現(xiàn)金平衡，為企業(yè)允許滿足日常開支，但減少現(xiàn)金持有成本。這兩個主要的營運資金管理方面的比例分析和資本各組成部分的管理工作。確定適當?shù)娜谫Y來源。這些 政策的目的是管理流動資產（現(xiàn)金及現(xiàn)金等值項目一般，庫存和應收賬款）和短期融資，使得現(xiàn)金流和回報是可以接受的。此外，財務經理要付出大量的努力去考慮有效性并且確保資金來源。根據(jù)這一特點，說明營運資金可以通過短期籌資方式加以解決。狹義的流動資金＝流動資產－流動負債。 河北大學工商學院 2021屆本科生畢業(yè)論文（設計） 16 附 錄 1. What is flow capital The flow of the general fund. Refers to the flow of the enterprise all assets, including cash, inventory (materials, in products, and finished product), accounts receivable, marketable securities, the advance payment and other projects. The above project is an essential business operated, so there is a popular name liquidity, called business turnover. Special liquidity = liquid assetscurrent liabilities. The socalled capital flow (workingcapital). According to this definition, current assets source of capital, in addition to the current liabilities shall be additional monarch longterm sources. Net flow of the amount of money on behalf of the enterprise flow status, capital flow more current assets said too much, and its shortterm debt paying ability strong, so its credit status is also higher in the capital market financing more easily, the cost is low. 2. What is the liquidity management A managerial accounting strategy focusing on maintaining efficient levels of both ponents of working capital, current assets and current liabilities, in respect to each other. Working capital management ensures a pany has sufficient cash flow in order to meet its shortterm debt obligations and operating expenses. 3. What is Liquidity management features In order to effectively manage working capital in firm, we must study the characteristics of working capital to manage targeted. Working capital generally has the following characteristics: (1) Short turnaround time. According to this characteristic, the working capital can be resolved shortterm financing. (2) Noncash form of working capital such as inventory, accounts receivable, is easily change to cash, it is important that the firm meets the temporary demand for funds. 河北大學工商學院 2021屆本科生畢業(yè)論文（設計） 17 (3) The number has the volatility. Current assets or current liabilities vulnerable to the impact of internal and external conditions, the number of fluctuations are often large. (4) Sources of diversity. Working capital needs through longterm funding solution can also be resolved through shortterm financing. 4. What Dose Function the Working Capital Management Have? Working Capital Management is an important aspect of financial management and also the most time consuming job for financial managers. They have to monitor the working capital as it is continuously absorbing and releasing funds .In addition, financial managers have to put considerable efforts in ensuring that sources of funds are also made available. Good working capital management can be to ensure that the firm continues its operations and to ensure that the firm has sufficient ability to satisfy both maturing shortterm debt and uping operational expenses. The management of working capital involves cash management, accounts receivable management and inventory management. 5. Why the liquidity management is Impotence? Liquidity is the importance of each flow can produce revenue and profit and capital flow Thus the liquidity of turnover is for enterprise surplus of direct creator. The following for example analysis: the enterprise put in cost $10, through business behavior cash back $12, deducts cost $10 outside, still have surplus $2. Thus liquidity each cycle, can create profit $2. Turnover is a profitable have opportunity. Therefore we can say, floating ca