固定资金和流动资金是企业生产资金的基本构成,是保证企业生产顺利进行的主要条件。两者相互依存,缺一不可。要提高企业的经济效益,必须把合理运用流动资金与加强固定资产的管理联系起来。在现代化大生产中,固定资产占用的企业资金比重很大,管理的好坏,必将影响企业的经济效益。因此,要取得企业最佳经济效益,不仅要加速流动资金的自身周 Fixed capital and liquidity are the basic components of production funds of enterprises, and are the main conditions for guaranteeing the smooth production of enterprises. The two depend on each other and are indispensable. To improve the economic efficiency of enterprises, we must link the rational use of working capital with the strengthening of the management of fixed assets. In modern large-scale production, the proportion of corporate funds occupied by fixed assets is very large. The quality of management will surely affect the economic efficiency of enterprises. Therefore, in order to obtain the best economic benefits for the company, it is necessary not only to accelerate the liquidity itself.