企业在有足够的可周转的流动资金的情况下，才能蓬勃发展。而流动资金是企业资金中最具活力和最有弹性的部分。因此，企业关于流动资金管理方面的决策直接影响到企业的经济效益和其在市场中的竞争能力，为了帮助企业全面考虑拟采取的各种决策方案，以便加合理的占有和有效利用资金，创造更多效益，本文从企业机会成本的角度来探讨企业流动资金管理的决策分析，最终得出机会成本是企业财务管理决策必须重要考虑的因素之一。%In the case of sufficient liquidity turnover, in order to flourish. Liquidity is part of the most dynamic and flexible enterprise funds. Therefore, corporate decision-making on the management of liquidity directly affect the economic efficiency of enterprises and their competitiveness in the market, in order to help enterprises to take full account to be taken in various decision-making program, in order to plus reasonable possession and effective use of funds to create more efective, this article from the cost point of view of corporate opportunities to explore liquidity management, decision analysis, and eventualy come to the opportunity cost of corporate financial management decisions must be one of the factors considered important.
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