货币资金是企业货币资产的直接反映，企业的生存、发展和获利都是需要货币资

货币资金是企业货币资产的直接反映，企业的生存、发展和获利都是需要货币资金的。企业货币资金的循环一般分布在三个阶段，即购买材料物资的储备、未完工的产品和已完工的成品。各阶段所占用货币资金数量不同，时间也会有所差异。这种差异一般是由于公司所处行业的不同、产品的不同形成的，资金占用的差异越大，这种现象就会越明显和突出。因此，如何更好的利用企业的闲置资金,加速资金在企业间的周转,提高资金的使用效率,以实现利润的最大化,势必成为企业迫切解决的一个问题。

Monetary capital is the direct reflection of an enterprise's monetary assets. The survival, development and profit of an enterprise need monetary capital. The circulation of enterprise monetary capital is generally distributed in three stages, namely, the reserve of purchased materials, unfinished products and finished products. The amount of monetary funds occupied in each stage is different, and the time will also be different. This difference is generally due to the different industries and products of the company. The greater the difference in capital occupation, the more obvious and prominent this phenomenon will be. Therefore, how to make better use of the idle funds of enterprises, accelerate the turnover of funds among enterprises, improve the use efficiency of funds, and maximize profits is bound to become an urgent problem for enterprises.

Money is the direct reflection of an enterprise's monetary assets, and the existence, development and profit of an enterprise all need monetary funds. The circulation of enterprise monetary funds is generally distributed in three stages, that is, the reserve of purchased materials, unfinished products and finished products. The amount of monetary funds occupied in each stage is different, and the time will be different. This difference is generally due to the different industries and products of the company. The greater the difference in capital occupation, the more obvious and prominent this phenomenon will be. Therefore, how to make better use of the idle funds of enterprises, accelerate the turnover of funds among enterprises, improve the efficiency of the use of funds, and maximize profits is bound to become an urgent problem for enterprises.