摘 要营运资金管理是企业财务管理的重要组成部分，贯穿于企业的采购、生产、销售等一系列经营活动的全过程，营运资金的管理水平也决定着企业资金盈利水平的高低。近几年来，随着理论与实践的突破，营运资金管理的传统局限性逐步显现出来，将供应链管理与营运资金管理结合起来进行研究，建立适合现代企业环境相适应的营运资金管理新方法。本文从供应链的角度出发，对加强企业营运资金管理进行了理论研究和实践探索，希望能为企业优化营运资金的管理提供参考价值。 关键词：供应链管理；营运资金管理；业务流程Abstract Working capital management plays a very important role in the financial management of enterprises. It runs through a series of processes such as procurement, production and sales of enterprises. In recent years, as the theoretical and practical circles have broken the traditional limitations of working capital management, they have gradually started to combine supply chain management with working capital management to establish a new working capital management method suitable for the modern enterprise environment. From the perspective of supply chain, this paper has carried out theoretical research and practical exploration to strengthen the management of working capital of enterprises, hoping to provide reference value for enterprises to optimize the management of working capital.Key words: Supply chain management; Working capital management; Business proces目录一、绪论........................................................1（一）研究背景和意义........................................11、研究背景..............................................12、研究意义..............................................1（二）文献综述..............................................21、供应链理论的研究综述..................................22、营运资金管理的研究综述................................23、文献评述..............................................24、研究方法..............................
