目 录摘 要......................................................................1关键词......................................................................1前言........................................................................21 资金周转相关理论概述......................................................21.1 资金周转的概念..........................................................21.2 资金周转面临的社会背景..................................................32 小企业资金周转的现状......................................................32.1 资金周转方式和周期各不相同..............................................32.2 资金周转方式朝着科学化发展..............................................42.3 企业资金周转受到严重制约................................................43 影响小企业资金周转的因素..................................................43.1 管理模式................................................................43.2 资金调控................................................................53.3 供求关系................................................................53.4 企业库存................................................................63.5 生产过程................................................................63.6 应收账款................................................................64 小企业资金周转中存在的问题及原因..........................................74.1 小企业资金周转当下面临的问题............................................74.1.1 缺乏完备的资金周转体系................................................74.1.2 资金利用率不高........................................................74.1.3 缺乏资金周转管理的意识................................................74.1.4 缺乏科学的资金周转管理手段............................................84.2 小企业资金周转问题的原因................................................84.2.1 缺乏存货的有效管理....................................................84.2.2 缺乏系统的管理模式......................
