本文针对当前全球性金融风波和经济危机,试论以营运资金管理为核心,强化资金运用和资金筹措的重要性,充分利用商业信用和财务杠杆解决资金短期周转困难,同时保持适度向银行借款,提高权益资本报酬率。加强营运资金管理,是加快现金、存货和应收账款的周转速度,减少资金的不合理占用,降低资金成本。笔者就营运资金管理问题进行阐述。 In view of the current global financial crisis and economic crisis, this paper discusses the importance of working capital management, strengthens the importance of capital utilization and fund raising, makes full use of commercial credit and financial leverage to solve short-term liquidity difficulties, and maintains a moderate degree of bank borrowing. Equity capital rate of return. To strengthen the management of working capital is to accelerate the turnover of cash, inventory and accounts receivable, reduce the unreasonable use of funds, and reduce the cost of funds. The author elaborates on the issue of working capital management.