我国中小企业营运资金管理存在的问题及对策--以金水桶酒店为例摘要当前,复杂多变的国内外市场环境,加剧了中小企业之间的竞争,中小企业战略逐渐被普遍认可并成为全球化经营的主要模式。与此同时,我国的中小企业也迅速发展起来,并逐渐成为中小企业经营的主要模式。营运资金管理在中小企业的管理中起着关键作用。但是,随着中小企业规模的扩大,其所属成员单位越来越多,结构层次变得越来越复杂,这些现象都直接导致企业的营运资金管理也变得越来越复杂。我国在实践中引进了国外的营运资金管理模式,并取得了一定的成效。但我国理论界对于营运资金管理的研究大部分还停留在宏观层面,对于具体企业的研究还较少,因此,加强对具体行业和中小企业的营运资金管理研究就显得很有必要。本文主要以金水桶酒店为例,对中小企业营运资金管理存在的问题及对策进行分析。关键词:营运资金管理;中小企业;企业管理AbstractAtpresent,thecomplexandchangeablemarketenvironmentathomeandabroad,intensifiedthecompetitionamongsmallandmediumenterprises,smallandmedium-sizedenterprisestrategyhasbeenwidelyacceptedandbecomethemainmodeofglobaloperations.Atthesametime,China'ssmallandmedium-sizedenterpriseshavealsodevelopedrapidly,andgraduallybecomethemainmodeofoperationforsmallandmediumsizedenterprises.Workingcapitalmanagementplaysakeyroleinthemanagementofsmallandmediumsizedenterprises.However,withtheexpansionofthescaleofsmallandmedium-sizedenterprises,themembersoftheunitmoreandmorestructurebecomesmoreandmorecomplex,thesephenomenaareadirectresultofworkingcapitalmanagementofenterpriseshasbecomemoreandmorecomplex.Ourcountryhasintroducedtheworkingcapitalmanagementmodeabroadinpractice,andhaveachievedsomeresults.Buttheorycircleofourcountrytoresearchonworkingcapitalmanagementstillremainatthemacrolevel,fortheenterprisespecificresearchisalsoless,therefore,tostrengthentheofspecificindustriesandsmallandmedium-sizedenterprisesworkingcapitalmanagementresearchisverynecessary.Inthispaperabucketofgoldhotelasanexample,ontheproblemsoftheworkingcapitalmanagementofsmallandmediumsizedenterprisesandCountermeasuresAnalysis.Keywords:Workingcapitalmanagement;SMEs;enterprisemanagement目录一、前言...................................................................................................................................1二、营运资金管理的概念.......................................................................................................1三、中小企业营运资金管理现状分析—以金水桶酒店为例...............................................2(一)金水桶酒店介绍....................................................................................................2(二)金水桶酒店营运资金管理现状分析....................................................................2四、金水桶酒店营运资金管理存在的问题...........................................................................4(一)没有整体规划........................................................................................................4(二)推动工作不到位....................................................................................................5(三)人员管理工作滞后................................................................................................6(四)财务工作流程不能适应营运资金管理的需要....................................................7(五)财务系统繁多、不能共享和同步........................................................................8五、改善中小企业营运资金管理问题的对策.....................