企业生产经营的过程以价值形式反映就是货币资金-存货资金-货币资金不断循环的过程。现今,信用已发展为现代社会不可缺少的一部分,这种生产经营活动又以货币资金-存货资金-应收款项-货币资金的循环过程体现出来。存货是指企业在生产经营过程中为销售或耗用而储存的各种有形资产。存货包含的内容较多,有各种原材料、低值易耗品、燃料、包装物、委托加工材料、在产品及产成品等。应收款项是企业因对外赊销商品、材料、劳务及其他原因,应向购货单位或接受劳务的单位及其他单位收取的款项。上述两项资产构成了企业主要的流动资产。但是随着近年来诚实信用的逐渐衰退和经营状况的不断滑坡,不少企业的存货和应收账款逐年上升,居高不下,占用了企业大量的资金,大大增加了企业的资 The process of enterprise production and management reflected in the form of value is money funds - inventory funds - the process of continuous monetary funds. Nowadays, credit has developed into an indispensable part of modern society. This kind of production and business activities is reflected in the cycle of monetary funds - inventory funds - receivables - monetary funds. Inventory refers to all kinds of tangible assets that an enterprise stores for sale or consumption during its production and operation. Inventory contains more content, a variety of raw materials, low value consumables, fuels, packaging, commissioned processing of materials, in-product and finished products. Accounts receivable is due to foreign credit commodities, materials, labor and other reasons, should purchase units or units receiving labor services and other units received. The two assets above constitute the major liquid assets of the company. However, with the gradual decline of good faith in recent years and the continuous decline of operating conditions, the inventories and accounts receivable of many enterprises have been rising year by year and remain high, taking up a large amount of funds of enterprises and greatly increasing their capital