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AbstractAt present, the complex and changeable market environment at home and abroad, intensified the competition among small and medium enterprises, small and medium-sized enterprise strategy has been widely accepted and become the main mode of global operations. At the same time, China's small and medium-sized enterprises have also developed rapidly, and gradually become the main mode of operation for small and medium sized enterprises. Working capital management plays a key role in the management of small and medium sized enterprises. However, with the expansion of the scale of small and medium-sized enterprises, the members of the unit more and more structure becomes more and more complex, these phenomena are a direct result of working capital management of enterprises has become more and more complex. Our country has introduced the working capital management mode abroad in practice, and have achieved some results. But theory circle of our country to research on working capital management still remain at the macro level, for the enterprise specific research is a...