【正文】 計(jì)） 14 參考文獻(xiàn)： ［ 1］王黎． 淺析企業(yè)存貨管理［ J］． 長(zhǎng)春市委黨校學(xué)報(bào)， 2021( 2) ． ［ 2］馮麗梅，王秀鳳，李威． 加強(qiáng)企業(yè)存貨管理的途徑［ J］． 冶金財(cái)會(huì)， 2021( 1) ． ［ 3］周潤(rùn)書(shū)． 中小企業(yè)存貨管理存在的問(wèn)題與對(duì)策［ J］． 財(cái)會(huì)研究， 2021( 2) ． ［ 4］章香球． 對(duì)公司存貨管 理現(xiàn)狀思考［ J］． 財(cái)經(jīng)界， 2021( 2) ． ［ 5］唐桂波，李建林． 改進(jìn)存貨計(jì)價(jià)方法的探討［ J］． [6]賀勁松 .為何要加快中小企業(yè)發(fā)展「 N].新華社， 202197. [7]胡小平 .中小企業(yè)融資 [M].北京 :經(jīng)濟(jì)管理出版社， 2021: 1117. [8]紀(jì)敏 .我國(guó)中小企業(yè)融資的制度創(chuàng)新 ， 2021,9:1618. [9]毛金明 .民間融資研究 [J].金融研究， 20211: 146148. [10]唐菊裳 .國(guó)外小企業(yè) — 融資、管理、創(chuàng)新 .北京 :中國(guó)計(jì)劃出版社， 2021 [11]王 祖繼 .堅(jiān)持開(kāi)發(fā)性金融方向探索中小企業(yè)融資新模式 [l]中國(guó)金融， [12]王召 .扶持中小企業(yè)融資的必要性實(shí)證分析 [EB/OL].國(guó)務(wù)院發(fā)展研究中心網(wǎng) .國(guó)研報(bào)告， 2021 ［ 13］ .四川長(zhǎng)虹及其競(jìng)爭(zhēng)對(duì)手歷年財(cái)務(wù)報(bào)告， ［ 14］賈凡，《企業(yè)流動(dòng)資金緊缺問(wèn)題研究》［ J］ 《科教文匯》 2021 年 28 期 ［ 15］張海霞，《中國(guó)特色的會(huì)計(jì)問(wèn)題研究 —— 淺談企業(yè)應(yīng)收賬款的管理》［ J］《中國(guó) 鄉(xiāng)鎮(zhèn)企業(yè)會(huì)計(jì)》 2021 年 1 期 [16]李萬(wàn)進(jìn) . 企業(yè)流動(dòng)資金管理存在問(wèn)題及解決途徑 [J].現(xiàn)代商業(yè) , [17] Ben J. Sopranzetti 《 The Economics of Factoring Accounts Receivable》 Available online 18 August 2021 [18] Eugene F. Brigham[美 ]、 Michael C. Ehrhardt[美 ] 、 Financial Management: Theory and Practice [M]. 中國(guó)財(cái)政經(jīng)濟(jì)出版社 ,2021 [19] Article:The 2021 Working Capital survey 摘自 [20]張明哲 .淺議企業(yè)流動(dòng)資金管理 [J].時(shí)代經(jīng)貿(mào) , [21]郭佳 .小議中小型銷(xiāo)售企業(yè)流動(dòng)資金管理的完善 [J].現(xiàn)代經(jīng)濟(jì) , 河北大學(xué)工商學(xué)院 2021屆本科生畢業(yè)論文（設(shè)計(jì)） 15 致 謝 時(shí)光稍縱即逝，緊張而又充實(shí)的大學(xué)學(xué)習(xí)生活 即將結(jié)束，在大學(xué)四年和撰寫(xiě)論文期間我得到了許多師生 的幫助， 回憶起來(lái)，都?xì)v歷在目，使我終生難忘 。輕風(fēng)系不住流云，流云卻帶走了歲月 ，打開(kāi)塵封的記憶，往事如風(fēng)卻又歷歷在目，大學(xué)的學(xué)習(xí)生活即將結(jié)束 。在這里我首先要感謝這四年來(lái)為我授課的各位老師，真心地說(shuō)一句：您 們辛苦了！接下來(lái)要感謝 馮雪蓮 老師在我的論文選題、定稿以及中期檢查等方面都 給予了 我精心的指導(dǎo)。 您在百忙之中仍能抽出時(shí)間來(lái)審閱我們的論文， 您提出的寶貴意見(jiàn)使我在論文選題、撰寫(xiě)以及修改的過(guò)程中，不再像當(dāng)初那樣茫然無(wú)措，而是知道自己論文的不足和修改的方向。您正直、嚴(yán)謹(jǐn)?shù)闹螌W(xué)態(tài)度對(duì)我影響頗深，受益匪淺，無(wú)論在今后的學(xué)習(xí) 和工作 中，我 都銘記于心。 在此，我還要感謝在一起愉快的度過(guò)大學(xué)生活的 每一位 尊 敬的老師 和所有的我喜歡與喜歡我的同學(xué)們 ，正是由于你們的 幫助和支持，我才能克服一個(gè)一個(gè)的困難和疑惑，直至本文的順利完成 。 在 論文 即將完成之際，我的心情無(wú)法平靜，從開(kāi)始進(jìn)入課題到論文的順利完成，有多少可敬的師長(zhǎng)、同學(xué)、朋友給了我無(wú)言的幫助，在這里請(qǐng)接受我誠(chéng)摯的 謝意。 河北大學(xué)工商學(xué)院 2021屆本科生畢業(yè)論文（設(shè)計(jì)） 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(xué)工商學(xué)院 2021屆本科生畢業(yè)論文（設(shè)計(jì)） 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