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营运资金管理问题是企业重点关注的问题之一,它与企业的成长、发展及企业价值最大化有着密切的联系。企业营运资金管理水平影响着企业日常生产经营与财务控制水平的高低,进一步影响了企业战略目标的有效实现。基于战略的视角探讨企业营运资金管理问题并提出可供参考的解决方案,以期为我国企业的营运资金管理提供理论建议。
The issue of working capital management is one of the key issues of concern to enterprises. It is closely linked with the growth and development of enterprises and the maximization of enterprise value. The level of enterprise’s working capital management affects the level of daily production and operation and financial control of the enterprise, further affecting the effective realization of the strategic objectives of the enterprise. Based on the strategic perspective, this paper discusses the problem of working capital management in enterprises and puts forward some solutions that can be used for reference to provide theoretical advice for the working capital management of Chinese enterprises.