中小企业营运资本管理问题及对策分析研究 财务管理专业VIP专享VIP免费

中小企业营运资本管理问题及对策摘要在现今竞争日益激烈的经济环境中，企业若想实现长期健康发展的目标，必须将营运资本的管理纳入战略决策之中，无论对于大型企业还是中小型企业来说，营运资本的有效管理能够维持企业的持续经营，实现企业的健康发展，营运资本管理成为公司治理中的关键组成部分。由于我国对于营运资本的管理起步较晚，中小型企业在营运资本管理中暴露了很多问题。本文将剖析中小企业营运资本管理过程中存在的问题，并且根据这些问题，提出相关的相关对策，以此来提高营运资本管理的效率，优化营运资本结构，为企业的可持续发展提供相关的参考和帮助。关键词：营运资本营运资本管理问题对策ProblemsandCountermeasuresofworkingcapitalmanagementofsmallandmedium-sizedenterprisesAbstractIntoday'sincreasinglycompetitiveeconomicenvironment,ifenterpriseswanttoachievelong-termhealthydevelopmentgoals,mustbethemanagementofworkingcapitalintostrategicdecision-making,whetherlargeorsmallandmediumenterprises,theeffectivemanagementofworkingcapitaltomaintainthesustainablemanagementoftheenterprise,torealizethehealthydevelopmentofenterprises,workingcapitalmanagementhasbecomeakeycompanyinthepartofgovernance.BecauseofthelatestartofthemanagementofworkingcapitalinChina,smallandmedium-sizedenterpriseshaveexposedalotofproblemsinworkingcapitalmanagement.Thispaperwillanalyzetheexistingworkingcapitalmanagementintheenterprise,andaccordingtotheseproblems,putsforwardrelevantcountermeasuresrelated,inordertoimprovetheefficiencyofworkingcapitalmanagement,optimizecapitalstructure,provideareferenceandhelpforthesustainabledevelopmentofenterprises..Keywords:workingcapitalsworkingcapitalsmanagementproblemscountermeasures目录1.导论......................................................................11.1研究背景.............................................................11.2研究目的及意义.......................................................11.3研究方法及框架.......................................................11.4文献综述.............................................................22.中小企业营运资本的理论概述................................................22.1中小型企业的内涵.....................................................32.2营运资本管理的相关理论概述...........................................32.2.1营运资本的概念和作用............................................32.2.2营运资本的特点..................................................32.2.3营运资本的管理原则..............................................42.2.4营运资本的管理方法..............................................42.3有效管理营运资本的重要性和意义.......................................53.中小型企业营运资本存在的问题及原因分析....................................53.1中小型营运资本管理存在的问题.........................................53.1.1融资难使得营运资本不充足........................................53.1.2现金管理体系不健全致使资金使用效率差............................53.1.3存货管理制度落后................................................53.1.4应收账款管理不善................................................63.1.5企业内部资金结构混乱............................................63.2对中小型企业营运资本存在问题的原因分析...............................63.2.1搭建营运资本结构不合理..........................................63.2.2企业营运资本的效率低下..........................................63.2.3中小企业治理结构的阻碍..........................................63.2.4管理人员自身素质不...