摘要:农产品生产制造企业的生产经营有明显的季节性，所以农产品生产企业在生产经营活动的各个方面都要有计划地进行，财务管理是企业管理的重要组成部分。流动资产管理是企业财务管理的核心之一。在农产品生产企业的产、供、销全过程中流动资产的管理直接贯穿始终。因此，研究流动资产管理在佳立生物公司有一定的现实意义。
本文综述了国内外学者对流动资产管理的研究成果，概述了流动资产管理的基本理论，分析了宁夏佳立生物科技有限公司的流动资产管理现状以及存在的问题，从完善流动资产管理制度和测定流动资产合理持有量两个方面对优化该公司的流动资产管理提出了对策。
关键词 流动资产；优化管理；宁夏佳立生物科技有限公司
Abstract: The manufacturing enterprise production and management of agricultural products has obvious seasonal, so the enterprise engaging in production of agricultural products in all production activities are carried out in a planned way, financial management is an important part of enterprise management. Liquidity management is one of the core of enterprise financial management. Current assets management directly through the enterprise engaging in production of agricultural products in production, supply, sell the whole process. Therefore, research on liquidity management in good standing is meaningful biological company.
This thesis reviewed the research of domestic and foreign scholars on the management of current assets, researched the present situation of current assets management of Ningxia better biological technology co., LTD, and analyzed the company’s problems on the management of current assets. Solutions will been put forward from two aspects to optimize liquidity management system and determine the reasonable holdings of liquid assets.
Keywords Current Assets Optimal Management Ningxia Better Biological Technology Co., LTD
