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众所周知获取现金或现金等价物的能力是每个经济实体的生命力所在。当需要面对预期和突如其来的债务时,资产保持良性的运营是企业正常经营的保证,而资产流动性水平制约了企业运营架构和盈利性水平,因此资产流动性是财务管理的首要因素。本文通过切入资产流动性风险成因及对相关风险管理方面的浅析,提出流动性风险的管理目标,即通过选择建立最优的流动性风险管理体系,最终达到企业价值最大化和财务风险最小化。
It is well known that the ability to obtain cash or cash equivalents is the lifeblood of every economic entity. Asset-liquidity is the primary factor in financial management when the expected and unexpected debt needs to be met. The healthy operation of assets is a guarantee of the normal operation of the enterprise. Asset liquidity restricts the operational structure and profitability of the enterprise. This article puts forward the management objective of liquidity risk by cutting into the causes of asset liquidity risk and analyzing the related risk management, that is, by choosing to establish the optimal liquidity risk management system, the ultimate enterprise value maximization and financial risk minimization .