摘要
中小企业在促进我国经济快速发展的过程中发挥了越来越重要的作用,这已经为各界人士所公认。营运资金管理是企业财务管理的重要组成部分,营运资金在中小企业资产中占有相当大的比重,但是,中小企业在营运资金管理过程中存在着流动资金不足、融资困难以及运营低效等问题,所以提高营运资金的管理水平,解决企业在生产经营过程中的流动资金不足、营运资金低效运营以及融资难的问题已经成为了中小企业管理工作的重中之重。
Small-and-medium-sized enterprises（SME） in promoting our rapid economic development process has been playing an increasingly important role in all circles,this has been accepted.Working capital management is an important part of the financial management in the medium and small-sized enterprises.Trading funds assets occupy a considerable proportion of small and medium-sized enterprises,but in the process of management of funds on poor liquidity,financing and operating difficulties of inefficiency still exist,so to improve the working capital levels and to solve the problems of the lack of circulating fund,the working capital operation and inefficient difficult financing has become a top priority management of the SME.
出处
《企业活力》
2010年第9期80-83,共4页
Enterprise Vitality
关键词
中小企业
营运资金管理
研究
small-and-medium-sized enterprises
working capital management
research
