在国有企业的流动资产中，存货往往占据比较大的比例，而且很多都是积压性质

Of the current assets of state-owned enterprises, inventories tend to occupy a relatively large proportion, and many of them are backlogged inventories. The liquidity of these inventories is very poor. On the one hand, state-owned enterprises must pay considerable inventory funds to own these inventories, which reduces the profitability of state-owned enterprises; on the other hand, enterprises must pay a large amount of storage costs for these inventories, resulting in costs Increased profits decreased. For long-term inventory products, companies have to bear inventory losses and improper warehousing losses caused by falling market prices, causing financial risks. In the management of accounts receivable, some state-owned enterprises usually only focus on sales performance, and ignore the control of the corresponding accounts receivable. In order to increase sales and expand market share, some state-owned enterprises use credits to sell products, which will greatly increase their receivables. At the same time, because the state-owned enterprises improperly operated the customer's credit rating during the credit sales process, they blindly carried out credit sales, resulting in a considerable portion of the accounts receivable funds cannot be recovered, and this part of the accounts receivable was lost. Debtors occupy state-owned assets for a long time, which will have a serious impact on the liquidity and safety of the assets of state-owned enterprises

In the liquid assets of state-owned enterprises, inventory often occupies a larger proportion, and many are backlog of inventory. The liquidity of these inventories is poor, on the one hand, state-owned enterprises have to pay a considerable amount of inventory to own these inventories, resulting in lower profit margins for state-owned enterprises, and on the other hand, companies have to pay large storage costs for these inventories, resulting in higher costs and lower profits. Long-term inventory products, enterprises have to bear the loss of inventory due to the decline in market prices and improper storage losses, resulting in financial risks. In the management of accounts receivable, some state-owned enterprises usually focus only on sales performance, while neglecting the control of the corresponding accounts receivable. To increase sales and market share, some state-owned enterprises use credit to sell their products, which can lead to a significant increase in accounts receivable. At the same time, because state-owned enterprises in the credit card sales process, the customer's credit rating operation is improper, blindly on the credit sales, resulting in a considerable part of the accounts receivable funds can not be returned, this part of the accounts receivable lost. The debtor's long-term occupation of state assets will have a serious impact on the liquidity and security of state-owned enterprise assets

In the current assets of state-owned enterprises, inventory often accounts for a large proportion, and many of them are overstocked. The liquidity of these inventories is very poor. On the one hand, the state-owned enterprises must pay a considerable amount of inventory funds to own these inventories, which makes the profit margin of the state-owned enterprises drop; on the other hand, the enterprises must pay a large amount of storage costs for these inventories, resulting in the increase of costs and the decrease of profits. For long-term inventory products, enterprises have to bear the inventory loss and improper storage loss caused by the falling market price, resulting in financial risk. In accounts receivable management, some state-owned enterprises usually only focus on sales performance, but ignore the control of corresponding accounts receivable. In order to increase sales and market share, some state-owned enterprises use credit to sell products, which will make the accounts receivable of enterprises increase greatly. At the same time, due to the improper operation of credit rating of customers in the process of credit sale, state-owned enterprises blindly carry out credit sale, resulting in a considerable part of accounts receivable funds can not be collected, and this part of accounts receivable will be lost. Debtors occupy state-owned assets for a long time, which will have a serious impact on the liquidity and security of state-owned enterprise assets<br>