民营企业营运资金管理研究

民营企业营运资金管理研究日

摘要近年来，伴随着我国国民经济不断发展，我国的民营企业也在突飞猛进，从财务角度上来讲，我国的民营企业营运资金还存在着许多问题。营运资金对于企业来说占据着重要的地位，它与企业的经营生产有着密切的关系，是企业生存和发展的基础。企业一段时间内的盈利水平直接取决于企业的营运资金管理水平的高低。本文主要针对民营企业营运资金管理进行研究和探讨。首先简单介绍了营运资金管理的研究背景，阐述了营运资金管理的一些基本概念，叙述了营运资金管理的内容，如现金管理、应收账款管理、存货管理。然后总结了我国民营企业资金管理的现状和存在的问题，如融资困难、营运资金管理内部弱化、贷款比重不明确等问题。最后根据相应问题提出了一些具体的措施。【关键词】营运资金现金管理应收账款管理存货管理融资

abstractIn

recent

years,

with

the

continuous

development

of

China's

national

ecanomy.

China's

private

enterprises

are

also

making

rapid

progress.

From

the

perspective

of

business,

there

are

still

many

problerns

in

the

working

capital

of

private

enterprises

in

China.

Working

capital

plays

an

important

role

in

an

enterprise.

It

has

a

close

relationship

with

the

operation

and

production

of

the

enterprise,

and

it

is

the

basis

for

the

survival

and

development

of

the

enterprise.

The

profit

level

of

the

whole

industry

for

a

period

of

time

directly

depends

on

the

level

of

working

capital

management

of

the

enterprise.

This

paper

mainly

focuses

on

the

working

capital

management

of

private

enterprises,

Firstly,it

introduces

the

research

background

of

warking

capital

management,

expounds

some

basic

concepts

of

working

capital

management,

and

describes

the

content

of

working

capital

management,

such

as

cash

management,

accounts

receivable

management

and

inventory

management.

Then

it

summarizes

the

current

situation

and

existing

problems

of

capital

management

of

private

enterprises

in

China,

such

as

financing

difficulties,

intemal

weakening

of

working

capital

management,

unclear

loan

proportion

and

so

on.

Finally,

some

concrete

measures

are

put

forward.

Key

words:

working

capital

cash

management

receivables

management

inventorymanagement

financing

目录TOC\o"1-2"\h\u17575一、企业营运资金管理概述 （5）（一）营运资金的概念 （1）18458（二）营运资金管理的内容 （1）18458（三）营运资金管理的原则 （1）18458（四）营运资金管理的目标 （1）30455二、民营企业营运资金管理的问题及现状 （1）30455（一）民营企业营运资金管理存在的问题 （1）30455（二）民营企业营运资金管理的现状 （1）20299三、关于改善民营企业营运资金管