一、短期投资的性质随着改革的深入、商品经济的发展,企业的竞争将日趋激烈。优胜劣败的关键在很大程度上取决于企业的财务决策和资金管理水平。企业财务部门一方面要根据企业经营需要,以最低的成本筹措到所需的资金,并对之有效控制,以充分发挥资金使用效益;另一方面还应积极地将企业剩余闲置的资金和季节性原因在生产经营上一时过剩的闲置资金,投资于资金市场,在证券市场上购入那些有可能给企业带来收益,并且能随 First, the nature of short-term investment With the deepening of reforms and the development of commodity economy, the competition of enterprises will become increasingly fierce. The key to success and failure is largely determined by the company’s financial decision-making and capital management. On the one hand, the corporate finance department must raise the required funds at the lowest cost according to the business needs of the enterprise, and effectively control it so as to give full play to the efficiency of the use of funds; on the other hand, it should also positively keep the remaining funds and seasons of the enterprise idle. Sexual causes are excessively idle funds in production operations, investing in the capital market, and buying those in the securities market may bring benefits to the company and can follow suit.