中小企业资金营运问题研究.docxVIP

摘 要：在我国，随着市场经济的不断完善，中小企业的营运资金管理越来越影响到企业的可持续发展。基于国家和企业领导者对中小企业的营运资金管理还没有充分的认识，从而使中小企业现在的营运资金管理从处理企业自身管理缺陷到应对外部环境都面临巨大的挑战，针对中小企业营运资金管理的国内外研究现状，目前存在的问题，问题产生的原因，以及如何应对企业营运资金管理问题等几个方面，简要地介绍了营运资金的含义、特点和营运资金管理的概念与内容，并重点就营运资金管理问题产生的原因及应对措施，进行了系统的分析和探讨。 关键字：中小企业 资金营运 营运资金管理 Abstract：In China, with the continuous improvement of the market economy, small and medium-sized enterprise of operating funds management has more and more influence to the sustainable development of the enterprises. Based on the national and enterprise leaders for small and medium-sized enterprises of operating funds management are not fully understanding, so that the small and medium-sized enterprise now of operating funds from processing enterprises management to cope with external environment management defects are facing tremendous challenges for small and medium-sized enterprise operating funds management of the research situation, the existing problems and the reasons, and how to respond to enterprise operating funds management problem and so on several aspects, this paper briefly introduces the working capital concept, characteristics and operating funds management concept and content, and the operating funds management the reasons and countermeasures of the system is analyzed and discussed. Keywords：SMEs Capital operation Operating funds management I 目 录 1 绪 1 1.1 论文研究的理论意义与应用价值 ........................................................ 1 1. 2 国内外研究现状 .................................................................................. 1 1. 2.1 国内研究现状 ............................................................................ 1 1. 2.2 国外研究现状 ............................................................................ 3 1.3 论文研究的主要内容与拟解决的关键问题 .......................................... 5 2 营运资金概论 .............................................................................................. 5 2. 1 营运资金的概念 .................................................................................. 5 2. 2 营运资金