我国中小企业流动资金短缺的成因及对策-毕业(学术)论文设计.docVIP

PAGE 我国中小企业流动资金短缺的成因及对策 摘要 流动资金管理在整个财务管理乃至企业管理中具有重要的地位，流动资金是企业资金总体中最具活动力的组成部分。企业生存目标的实现在很大程度上甚至可以说根本上是维系于流动资金的管理情况。在我国，流动资金短缺已成为许多企业发展中共同面临的问题，我国企业流动资金短缺的原因主要在于流动资金使用效率低、资本不足及盲目投资造成资金紧张、管理经验不足缺乏内部管理机制和体制规范、融资渠道狭窄。要解决流动资金紧缺，企业应通过加强存货、应收账款和资金的管理, 加强投资管理，完善中小企业内部信用制度，建立中小企业信用管理体制, 积极寻找融资新渠道等方式提高资金的使用效益。 关键字：流动资金、存货、投资、融资 Causes and strategies for shortage of circulating fund in small and medium-sized enterprises in China Abstract Circulating fund management has an important role in the financial management and enterprise management. Circulating fund is the most activity component in enterprise funds, which largely determines the enterprise’s survival. In our country, the shortage of circulating fund is the common problem for the small and medium-sized enterprises. The reasons for the shortage of circulating fund include low efficiency of fund, capital deficiency and blind investment, lack of administrative mechanisms and narrow financing channel. To avoid the shortage of circulating fund, the enterprise should enhance the management of stocks, accounts receivable, fund and investment, perfect credit system, establish management system, and find the new financing channel to improve the efficiency of funds. Keywords: Circulating fund, Stocks, Investment, Financing 我国中小企业流动资金短缺的成因及对策 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc289972711 1.我国中小企业的发展历程 PAGEREF _Toc289972711 \h 4 HYPERLINK \l _Toc289972712 2.中小企业流动资金的现状分析 PAGEREF _Toc289972712 \h 5 HYPERLINK \l _Toc289972713 3.中小企业资金短缺的成因分析 PAGEREF _Toc289972713 \h 6 HYPERLINK \l _Toc289972714 3.1流动资金使用效率低 PAGEREF _Toc289972714 \h 6 HYPERLINK \l _Toc289972715 3.1.1现金管理不到位，现金周转不灵 PAGEREF _Toc289972715 \h 6 HYPERLINK \l _Toc289972716 3.1.2应收账款清理不及时 PAGEREF _Toc289972716 \h 6 HYPERLINK \l _Toc289972717 3.1.3存货周转周期长，造成资金呆滞 PAGEREF _Toc289972717 \h 7 HYPERLINK \l _Toc289972718 3.2资本不足及盲目投资造成资金紧张 PAGEREF _Toc289972718 \h 7 HYPERLINK \l _Toc289972719 3.2.1企业自有资金严重不足、流动资金比率不合理。 PAGEREF _Toc289972719 \