摘要:近年来，社会经济迅速发展，民营企业的规模在不断扩大，数量也在不断的增加，这些企业已然成为我国经济体系中非常重要的一部分，随着中国的入世以及我国对外开放水平的不断地提高，我国民营企业拥有了前所未有的发展机遇，于此同时也面临着更加激烈的挑战与竞争，尤其是在企业的短期资产管理方面。日益激烈的市场竞争要求民营企业在生产经营中必须重视短期资产管理。在这种背景之下，我国民营企业短期资产管理存在问题的研究就很具有必要性。

　　　本文综合运用经济学、金融学、管理学等基本理论，并将理论与实际相结合，对目前民营企业的短期资产管理现状及其存在的问题进行了分析，从内因和外因两个方面，分析了导致我国民营企业短期资产管理困境的原因，提出通过民营企业自身对现金，应收账款与其他应收款以及存货管理等的完善，构建全方位、多层次的短期资产管理体系。

关键词 短期资产；最佳现金持有量；应收账款周转率；存货周转率

Abstract:With the continuous development of market economy, the number of companies in China is larger, more and more private enterprises have become a very important part of our economic system. The accession to the WTO and the development of our level of opening up bring more opportunities to the development of private enterprises in China. But at the same time, challenges are more intense, especially, in the short-term assets management. The increasingly fierce competition in the market demand of private enterprises in business in china must pay attention to the short-term assets management. In this background, research on short-term assets management problems of private enterprises in China and the solutions of the problems are necessary.    

　　　Generally, this paper comprehensively uses the economics, finance, management science and other basic theories and analysis tools. By combining macroscopic analysis with microcosmic analysis, I try to analyze and discuss the current situation of short-term assets management of companies in china and problems of private enterprises. This paper analyzes the causes of difficulties about the private enterprises' short-term assets management in china from the internal and external aspects, and it elaborates how to build the all-round and multi-level short-term assets management system through the enterprises' perfect managements about the cash, receivables , stock and so on. 

Keywords Short-term assets  Turnover ratio of receivable  The optimal cash holdings Inventory turnover ratio