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在企业的内部管理结构中,营运资本管理是重要的组成部分,它是企业赖以生存和发展的重要基础。随着市场经济的不断繁荣和发展,企业作为主体地位需要在形势的外在要求下,不断的加强自身建设,提高内部管理的时效性,特别是财务管理这方面。过去传统的企业营运资本管理理论和措施已经远远不能满足当前的形势需要,对于企业来说就要把握市场化的激烈竞争的特点,根据自身的实际,做好财务管理工作,对企业的营运资本管理做到科学、高效,确保资金的利用率提高,减少不必要的浪费支出。本文对财务管理的营运资本管理工作进行了分析研究。
In the internal management structure of an enterprise, working capital management is an important part. It is an important foundation for an enterprise to survive and develop. With the continuous prosperity and development of the market economy, as the dominant position of enterprises, enterprises need to constantly strengthen themselves and improve the timeliness of internal management, especially financial management, under the external demands of the situation. In the past, the traditional theories and measures for working capital management of enterprises have been far from meeting the needs of the current situation. For enterprises, it is necessary to grasp the characteristics of fierce competition in marketization. According to their own actual conditions, financial management should be well done and the operation of enterprises Capital management to be scientific and efficient, to ensure that the utilization of funds increased, reducing unnecessary waste of expenditures. This article analyzes and studies the working capital management of financial management.