CAJ | 학술논문

在中小企业中流动资产占比较高，加强企业尤其是中小企业流动资产管理是非常必要的。根据中小企业流动资产的特点，在流动资产管理中要求达到企业价值最大化、流动资产风险最小化、流动资产的充分流动性的目标。在供应链内企业之间由于债权债务“抵消”因素的存在，降低了整个供应链企业流动资产的实际风险，使得企业的流动负债可处在相对较高的水平，并且保持相对的安全性。商业银行、中小企业可以运用供应链金融产品积极开展流动资产融资业务。
재중소기업중류동자산점비교고，가강기업우기시중소기업류동자산관리시비상필요적。근거중소기업류동자산적특점，재류동자산관리중요구체도기업개치최대화、류동자산풍험최소화、류동자산적충분류동성적목표。재공응련내기업지간유우채권채무“저소”인소적존재，강저료정개공응련기업류동자산적실제풍험，사득기업적류동부채가처재상대교고적수평，병차보지상대적안전성。상업은행、중소기업가이운용공응련금융산품적겁개전류동자산융자업무。
The high proportion of liquid assets in the small and medium-sized enterprises makes it quite necessary to reinforce the current assets management of the enterprises, the small and medium-sized ones in particular. Based on the characteristics of the liquid assets of the small and medium-sized enterprises, their liquid assets management should realize the maximization of the enterprise value, the minimization of the asset liquidity risk, and the goal of a sufficient mobility of the liquid assets. As a result of the existence of "offsetting" factors in the credit and debt between enterprises in the supply chain, the actual risk of the floating assets is lowered, which could make current liabilities of enterprises stay at a relatively high level, but also relatively safe. Commercial Banks and small and medium-sized enterprises may actively promote their liquid assets financing business by use of the financial products in the supply chain.