企业营运资金管理制度问题.doc

学 号 14062902187 毕业论文 题目：企业营运资金管理问题研究 作 者 刘 晓 燕 届 别 2011届 院 别 经济与管理学院 专 业 会计学 指导教师 叶 苗 苗 职 称 讲 师 完成时间 2011 年5月20日  摘 要 目前，我国企业制度的改革正在进一步深化，金融体制改革也已经起步，金融市场正在不断发展和完善。企业的战略目标能否实现，在很多程度上取决于日常财务控制水平的高低，尤其是营运资金管理水平的高低。营运资金是企业资金总体中流动性最强、最具活力的组成部分。企业的生存与发展在很大程度上取决于营运资金的管理和运转情况。我国营运资金管理的理论和经验与西方国家相比有着明显的不足。本文首先回顾了营运资金管理的国内外研究成果,在总结传统财务管理中有关营运资金管理基本理论的基础上,针对我国企业的自身经营状况和管理水平,捕捉其营运资金管理存在的问题,分析其成因。然后围绕这些原因,从企业内部和外部两方面出发寻找解决对策,列举了一些加强营运资金管理的具体措施,通过有效的营运资金管理,可以在充分满足生产经营活动周转需要并充分考虑企业财务安全性的前提下,保证企业资金的充分流动性,同时加快营运资金周转速度,努力实现尽可能多的持续、稳定的利润和现金流量,降低投资风险。 关键词：营运资金 ；管理；问题；成因；对策 Abstract At present, Chinese reform of the enterprise system is deepening further and the financial system reform has been started. Financial market is also constantly developing and improving. The achievement of the strategic objectives, to a large extent, depends on the level of day-to-day financial control, especially the level of working capital management. Working capital is the most fluid and active part in the enterprises. The survival and development of the enterprise depends to a large extent on the management and operation of working capital.Comparing with the western countries, our theories and experience on working capital management have obvious shortcomings. This paper first reviews the results of research on working capital management from China and abroad. Aiming at Chinese enterprises’operation and current management level, this paper captures the problem that exits in working capital management and analyzes their causes on the basis of summing up the basic theories of working capital involved in traditional financial management. The paper then seeks the solutions from both internal and external aspects around these causes by listing a number of specific measures which would strengthen the management of working capital. If the need of production activities and financial security are being fully consid