中小企业营运资金管理问题研究

中小企业营运资金管理问题研究中文摘要现阶段，企业的项目伴随着全球经济一体化发展趋势而不断发展。企业必须在这类环境里维持很强的竞争力。为了能企业的总体竞争力，必须深入分析企业的营运资金管理难题。文中选择铭和企业做为研究主体，根据资料整理和文献资料剖析了这一企业发展趋势存在的问题。分析表明，铭睿企业运营管理分散，资产无法合理集中化，代理记账公司法人治理存有先天缺陷，营运资金管理市场集中度不够，资金预算管理管理体系不完善。可以认为预算管理在方式上统一流动性，并且风险性又被分散，转移到集中风险。企业理应确立营运资金管理总体目标，加强内部结构控制能力，加强法人治理，创建与运营集团式相匹配的管理机制，提升资金预算管理和资金风险管控能力等举措加以解决。关键词：营运资金；财务管理：财务制度Research on Working capital Management of small andmedium-sized enterprises--taking Mingrui Enterprise as anexampleAbstractAt present,enterprise projects are developing with the trend of global economicintegration.Companies must remain highly competitive in such environments.In order to achievethe overall competitiveness of enterprises,we must deeply analyze the working capitalmanagement problems of enterprises.This paper chooses Minghe Enterprise as the main body ofresearch and analyzes the problems existing in the development trend of this enterpriseaccording to the data sorting and literature.The analysis shows that Mingrui enterprise operationmanagement scattered,assets can not reasonably centralized,bookkeeping company legal persongovernance has congenital defects,working capital management market concentration is notenough,capital budget management management system is not perfect.It can be thought thatbudget management in the manner of uniform liquidity,and risk is dispersed,transferred toconcentrated risk.The enterprise should establish the overall goal of working capitalmanagement,strengthen the control ability of internal structure,strengthen the governance oflegal person,create a management mechanism matching the operation group,improve the capitalbudget management and capital risk control ability and other measures to solve the problem.Key words:Working capital;Financial management;Financial system目录1绪论…1.1研究背景.1.2研究意义444444444444441.3研究现状.1.3.1国外研究现状…444444444444444444444444444441.3.2国内研究现状1.4研究方法444444444444441.4.1定性分析法.21.4.2案例分析法.1.4.3文献查阅法..22企业营运资金管理理论概述.32.1营运资金管理的含义.32.2营运资金管理特点.。32.2.1集中性.322.2协同性32.2.3权变性.…32.3营运资金管理的重要性…32.3.1实现货币使用最大化.…。.32.3.2优化货币比例结构…2.3.3扩大融资渠道….43铭睿企业营运资金管理现状分析3.1铭睿企业的简介.3.2营运资金状况分析.……53.3营运资金各环节管理现状63.3.1采购环节…63.3.2生产环节.3.3.3销售环节…84铭睿企业营运资金管理存在的问题…94.1营运资金结构不合理.94.2存货管理模式的缺陷.94.3管理者营运资金管理意识不高.94.4销售环节周转期较长..94.5信息沟通缓慢105铭睿企业营运资金管理的建议115.1完善营运资金结构…5.2改善存货管理模式…444444.115.3提高管理者营运资金管理意识.115.4与供应商建立合作伙伴关系..125.5加强信息系统的建设.….12