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本文在界定了企业财务安全与流动性内涵的基础上,分别分析了流动性过剩和流动性不足于企业财务安全之间的关系,结果表明:财务流动性是一种收益与风险相匹配的状态;流动性过剩是一种财务安全状态,管理者(股东)的自利行为将会引发企业的财务不安全;流动性不足本身是一种财务不安全状态,管理者(股东)的非理性行为将会使企业的财务陷入更加不安全的状态。
Based on the definition of corporate financial security and liquidity, this paper analyzes the relationship between excess liquidity and liquidity inadequacy in corporate financial security. The results show that financial liquidity is a kind of income-risk matching ; Excess liquidity is a state of financial security, self-interest of managers (shareholders) will lead to financial insecurity; liquidity itself is a financial insecurity, managers (shareholders) irrational behavior Will make the enterprise’s financial into a more unsafe state.