企业营运资金管理研究.doc

摘  要:营运资金是指用于支持企业流动资本的那部分资本，财务管理角度看营运资金应该是流动资产与流动负债关系的总和，是对企业所有短期性财务活动的统称，并且它与诸多财务指标密切相关，是整体财务结构的组成部分。

　　　在企业的资金管理中，管理的基础是营运资金管理，主要是由于营运资金是企业平日里变化最快、周转性最强和流动性最大的资金。企业要维持正常的运转就必须要拥有适量的营运资金，企业只有合理地利用营运资金，才能实现企业的目标。营运资金管理状态的好坏决定了企业某一时期的盈利水平，所以如何解决好营运资金管理中存在的问题,是实现企业财务管理目标的一个重要方面。

　　　为此本文将从三个方面来分析：1、说明营运资金管理的重要性；2、概述营运资金管理研究现状；3、论述企业在营运资金管理方面存在的主要问题，结合我国企业营运资金管理的现状，就加强营运资金管理提出对策及建议。

关键词：营运资金 资金短缺 融资

ABSTRACT:Working capital refers to the portion of the capital to support the flow of the enterprise capital, financial management point of view of working capital should be the sum total of current assets and current liabilities, is all short-term financial activities referred to the enterprise, and it is closely related to the various financial indicators, is part of the overall financial structure.

　　　In the enterprise capital management, working capital management is the foundation of the enterprise capital management, it is because of working capital is the enterprise most liquid, change the fastest and strongest funds circulating. Enterprise should maintain normal operation must have adequate amount of working capital, the enterprise only reasonably use of working capital, to achieve the goals of the enterprise. The discretion of the enterprise a certain period of fund profitability is mainly depends on its level of working capital management, so how to solve the problems existing in the management of working capital, is an important aspect of enterprise financial management goals.

　　　This paper will from four aspects to analyze: 1, the importance of working capital management; 2, an overview of working capital management research present situation; 3, expounds on the enterprise operating funds management achievement and the main problems; 4, combined with our country enterprise operating funds management present situation, puts forward the countermeasures and Suggestions on strengthening the management of working capital.

Keywords：working capital ；capital shortage ；financing