摘要在国家鼓励大众创业，万众创新的热潮下，越来越多的人走上了创办企业的道路。在这个竞争如此大的环境下，企业想要推动企业正常生产经营过程的顺利进行，离不开加强流动资产管理。那么，如何合理地管理流动资产才能使其发挥更大的效益是企业持续发展的重中之重。本文综合了天康美公司的实际情况，深入公司调查其流动资产的管理，发现在现金管理方面存在现金预算超支，执行缺乏监督问题；在应收账款管理方面存在应收账款回款慢，应收账款管理制度不完善问题；在存货管理方面存在存货采购过量，造成积压问题。因此，向该公司提出设立现金预算管理机构，加大执行力度的建议；完善应收账款管理制度、建立应收账款责任制的措施；以及完善存货采购制度，加强各部门之间沟通等对策。希望提出的这些建设性意见和对策，能对天康美公司的流动资产管理体系的完善起帮助性作用，保持其在市场中的竞争力，使公司经营活动能够实现良性循环发展。关键词：天康美公司流动资产管理应收账款AbstractWiththecountry'senthusiasmforencouragingentrepreneurshipandinnovation,anincreasingnumberofpeoplehaveembarkedontheroadofstartingbusinesses.Insuchanenvironmentwherecompetitionissogreat,companieseagertopromotethesmoothprogressoftheirnormalproductionandoperationprocesses,andtheycannotdowithoutstrengtheningliquiditymanagement.So,howtomanagethecurrentassetsreasonablytomakeitplayagreaterroleisthetoppriorityofthecompany'ssustainabledevelopment.ThisarticleintegratestheactualsituationofTiankangmeiCompany,in-depthinvestigationofthecompany'smanagementofitscurrentassets,andfindsthatthereisacashbudgetoverrunincashmanagementandalackofsupervisioninimplementation.Theproblemofimperfectmanagementsystemofaccountsreceivable.Excessiveinventoryprocurementininventorymanagementhascausedbacklogproblems.Therefore,thecompanywasproposedtosetupacashbudgetmanagementagencytoincreaseitsimplementation;measurestoimprovethemanagementsystemofaccountsreceivableandestablisharesponsibilitysystemforaccountreceivables;andtoimprovetheinventoryprocurementsystemandstrengthencommunicationbetweenvariousdepartmentsandsoon.ItishopedthattheseconstructivesuggestionsandcountermeasureswillhelpTiankangmeiCorporationtoimproveitscurrentassetmanagementsystem,maintainitscompetitivenessinthemarket,andenablethecompany'sbusinessactivitiestoachieveavirtuouscycle.Keywords:TiankangmeiCompanyCurrentassetmanagementAccountsreceivable目录TOC\h\z\t"样式1,1,样式2,2,参考文献,1,致谢,1"HYPERLINK\l"_Toc38564210"一、引言PAGEREF_Toc38564210\h1HYPERLINK\l"_Toc38564211"二、天康美公司流动资产现状PAGEREF_Toc38564211\h1HYPERLINK\l"_Toc385