高等教育自学考试毕业论文封面市地： 年 月 日专 业姓 名联系号档 案 号通讯地址邮 编论文题目论文页数指导老师指导老师评估签 名评 签 名审 意 见答辩评估签 名毕业考核成绩主考院校签章年 月 日我国中小企业流动资金短缺的成因与对策摘要流动资金管理在整个财务管理乃至企业管理中具有重要的地位，流动资金是企业资金总体中最具活动力的组成部分。企业生存目标的实现在很大程度上甚至可以说根本上是维系于流动资金的管理情况。在我国，流动资金短缺已成为许多企业进展中共同面临的问题，我国企业流动资金短缺的原因主要在于流动资金使用效率低、资本不足与盲目投资造成资金紧、管理经验不足缺乏部管理机制和体制规、融资渠道狭窄。要解决流动资金紧缺，企业应通过加强存货、应收账款和资金的管理, 加强投资管理，完善中小企业部信用制度，建立中小企业信用管理体制, 积极寻找融资新渠道等方式提高资金的使用效益。关键字：流动资金、存货、投资、融资Causes and strategies for shortage of circulating fund in small and medium-sized enterprises in ChinaAbstractCirculating fund management has an important role in the financial management and enterprise management. Circulating fund is the most activity component in enterprise funds, which largely determines the enterprise’s survival. In our country, the shortage of circulating fund is the common problem for the small and medium-sized enterprises. The reasons for the shortage of circulating fund include low efficiency of fund, capital deficiency and blind investment, lack of administrative mechanisms and narrow financing channel. To avoid the shortage of circulating fund, the enterprise should enhance the management of stocks, accounts receivable, fund and investment, perfect credit system, establish management system, and find the new financing channel to improve the efficiency of funds. Keywords: Circulating fund, Stocks, Investment, Financing我国中小企业流动资金短缺的成因与对策目 录我国中小企业流动资金短缺的成因与对策1. 我国中小企业的进...
