营运资金由流动资产和流动负债两部分组成,从财务的角度来看营运资金并不是流动资产与流动负债数额的合计,而是它们之间关系的总和。如果企业想要加强对营运资金的管理必须从流动资产和流动负债两个方面入手。本文通过介绍营运资金的概念及与营运资金相关的问题,对临界点营运资金管理模式进行了简要的分析,并就如何实现最佳的临界点营运资金管理模式提出了自己的一些建议,以供参考。 Working capital consists of current assets and current liabilities. From a financial point of view, working capital is not the sum of current assets and current liabilities, but the sum of their relationship. If enterprises want to strengthen the management of working capital must start from two aspects of current assets and current liabilities. By introducing the concept of working capital and the problems related to working capital, this paper briefly analyzes the working mode of working capital at the critical point, and puts forward some suggestions for how to realize the best operating mode of critical working capital for reference.