论企业营运资金管理中存在的问题及对策【摘要】大部分的企业由于缺乏足够的资金(包括长期资金和营运资金)支持而不能快速、健康发展，这也是我国企业产业亟待解决的问题。营运资金管理代表的是企业短期偿债的能力，关系到企业的利润高低，直接的影响了企业生存与成长，不当的营运资金管理可能致使企业多来年的成瞬间成为了幻影，反之，正确的营运资金政策则能作为企业成长的后盾，为企业的发展注入一剂强心针。文章主要分三部分，第一部分企业营运资金管理的理论概述，主要包括：企业资金管理基本的理论与方法，第二部分是企业营运资金管理现状及问题主要包括企业营运资金及营运资金管理的内容和企业的特点。第三部分主要针对企业存在问题提出了相应的对策和建议。第四部分主要是针对营运资金管理的案例分析，通过加强企业的资金管理意识合理确定营运资金持有量，提高营运资金管理效率使企业能够更好的发展。【关键词】营运资金政策；应收帐管理；存货水平；流动资金；资产结构优化；筹资渠道与风险；整合管理；科学制度；企业良性发展；OntheenterprisefinancialmanagementproblemsandCountermeasuresAbstract【ABSTRACT】Themajorityofenterprisesduetothelackofsufficientfunds(includinglong-termfundsandworkingcapital)tosupportandnotrapid,healthydevelopmentofChineseenterprisesindustryproblemstobesolved.Workingcapitalmanagementonbehalfoftheenterprisetheabilityofshort-termdebtrelatedtothelevelofcorporateprofits,adirectimpactonbusinesssurvivalandgrowth,improperworkingcapitalmanagementresultedinmoreenterprisesintothecomingyearinstantlybecomeaphantom,onthecontrary,thecorrectworkingcapitalpoliciescanbeusedasthebackingofbusinessgrowth,thedevelopmentofenterprisesintoabooster.Articleismainlydividedintothreeparts,thefirstpartoftheenterprisetheoryofworkingcapitalmanagementanoverview,including:enterprisefundsmanagementofthebasictheoriesandmethods,andthesecondpartofthecontentsofthecurrentsituationandproblemsofcorporateworkingcapitalmanagementincludingworkingcapitalandworkingcapitalmanagementandcorporatecharacteristics.Thethirdpartfocusedonthebusinessproblemsthecorrespondingcountermeasuresandsuggestions.Thefourthpartismainlyforworkingcapitalmanagementcasestudies,enablingenterprisestobetterdevelopmentbystrengtheningtheenterprises'awarenessofmoneymanagementtoreasonablydeterminetheworkingcapitalholdings,improveworkingcapitalmanagementefficiency.【KEYWORDS】Workingcapitalpolicy;Accountreceivablemanagement;Stocklevel;Liquidity;Assetsstructureoptimization;Financingchannelsandrisks;Integrationmanagement;Scientificsystem;Enterprisedevelopment目录【摘要】..............................................................................1Abstract..............................................................................21企业营运资金管理的理论概述..........................................................41.1营运资金管理基本理论方法.....................................................41.1.1现金管理理论............................................................41.1.2应收账款管理理论........................................................51.1.3存货管理理论............................................................52企业营运资金管理现状................................................................62.1营运资金与营运资金管理的内容..................................................62.1.1营运资金................................................................62.1.2营运资金管理............................................................62.1.3资金的筹措..........................................
