摘要
良性的现金持有量是企业赖以生存的基础,但是目前我国许多企业存在超额持有现金或现金持有不足的问题,严重制约了企业的健康发展。基于现金持有量的视角,发现现金持有水平与反映企业经营效率的关键指标息息相关。因此,企业需要关注现金持有量对经营效率的影响,通过改善现金持有量模式,不断提高经营效率,保证长期高效发展。在现金持有量视角下,提升企业经营效率的具体措施包括:构建现金持有量的动态调整机制,完善现金内部控制,提高资金营运能力,拓展多种融资渠道。
Positive cash holdings is the basis of enterprise survival.However,at present,many enterprises in China have the problem of excess cash holdings or insufficient cash holdings,which seriously restricts the healthy development of enterprises.Based on the perspective of cash holdings,it is found that cash holdings is closely related to the key index of enterprise operational efficiency.Therefore,enterprises need to pay attention to the impact of cash holdings on operational efficiency.The enterprise should improve the cash holdings mode,enhance operational efficiency,and ensure long-term and efficient development.From the perspective of cash holdings,specific measures to improve the operational efficiency of enterprises include:establish a dynamic adjustment mechanism for cash holdings,improve the internal control of cash,improve the operation capacity of capital,and expand multiple financing channels.
作者
房卓
FANG Zhuo(Finance Department,the First Affiliated Hospital,Zhengzhou University,Zhengzhou 450052,China)
出处
《信阳师范学院学报（哲学社会科学版）》
2020年第4期36-39,共4页
Journal of Xinyang Normal University(Philosophy and Social Sciences Edition)
基金
教育部人文社会科学研究一般项目(17YJA630008)。
关键词
现金持有量
经营效率
现金管理
cash holdings
operational efficiency
cash management
