现金是企业在其经营活动过程中资金流通的媒介,应收账款是企业货币资金的主要来源,短期投资则是维持企业现金收支平衡的过渡渠道,流动性强的共同特点使现金、应收账款及短期投资三项资产共同构成企业现金储藏的载体并被称为财务资产。合理、有效地运用企业财务资产对提高企业经 Cash is the medium of circulation of funds in the course of its business activities. Accounts receivable are the main sources of money in the enterprise. Short-term investments are the transitional channels for maintaining the balance of cash receipts and payments of enterprises. The common features of strong liquidity make cash, Accounts receivable and short-term investment three assets together constitute the carrier of cash reserves and known as financial assets. Rational and effective use of corporate financial assets to improve the business experience