摘要
营运资金管理是企业财务管理的重要内容,其管理水平的高低不仅与企业资金的流动性和收益性息息相关,更关系到企业的可持续发展。随着社会主义市场经济体制的逐步完善,企业必须从强化营运资金管理入手,使企业可以在满足生产经营活动周转需求,以及充分考虑财务安全性的前提下,保障企业资金的流动性,加快营运资金的周转速度,获取稳定、持续的经济利润,降低财务风险。新形势下,企业应构建合理的营运资金管理模式,强化货币资金管理、应收账款管理以及存货管理,充分发挥营运资金管理在财务管理和企业管理中的作用。
The management of working capital is an important content of enterprise financial management,and the level of management is not only closely related to the liquidity and profitability of the enterprise funds,is also related to the sustainable development of enterprises.With the gradual improvement of the socialist market economic system,enterprises must start with working capital management,so that enterprises can meet the liquidity requirements of production and business activities,as well as give full consideration to the premise of financial security,protection of corporate liquidity,speed up operations capital turnover rate,access to stable,sustained economic profits,reduce financial risk.Based on this point,the enterprise should establish perfect mode of corporate working capital management,enforce the monetary management,account management and products management,so as to strengthen the management of working capital under the new situation.
出处
《改革与战略》
2012年第12期121-124,共4页
Reformation & Strategy
关键词
新形势
企业
营运资金管理
措施
new situation
enterprise
working capital management
measures
