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谈谈企业营运资本的融资策略 被引量:2

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摘要 谈谈企业营运资本的融资策略●药朝诚在现代企业的理财工作中,对于营运资本的实践向来占据着举足轻重的地位,营运资本是企业日常经营所不可缺少的,能否对于营运资本进行有效的管理,直接关系到企业资产的变现能力和获利能力。一般而言,营运资本占总资产的比例越高,企...
作者 药朝诚
出处 《经济师》 1998年第2期37-38,共2页
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同被引文献17

  • 1王竹泉,逄咏梅,孙建强.国内外营运资金管理研究的回顾与展望[J].会计研究,2007(2):85-90. 被引量:353
  • 2Greg Filbeck, Thomas M Krucger. An Analysis of Working Capital Management Results Across Industries[ J ]. Mid -American Journal of Business, Fall of,2005.
  • 3Hyun- Han Shin, Luc Soenen. Efficiency of Working Capital Management and CorporateProfitability [ M ]. Financial Practice and Education, Fall/ Winter, 1998.
  • 4Terry S Maness , John T Zietlow. Short -Term Financial Management[M].Thomson Learning, Inc,2002.
  • 5Jose M L Corporate returns and cash conversion cycles[J]. Journal of Economics and Finance, 1996 (20).
  • 6Hager H C. Cash management and the cash cycle[M]. Management Accounting, 1996,57.
  • 7Herbert J Weinraub , Sue Visscher. Industry Practice Relating to Aggressive Conservative Working Capital Policies. Journal of Financial and Strategic Decision, 1998,11 (2).
  • 8John C Groth. The Operating Cycle: Risk, Return and Opportunities[M]. ? Management Decision, 1992.
  • 9An Empirical Analysis Of Useful Financial Ratios [J] . Financial Management, 1981, 10 (1) .
  • 10Generalized Financial Ratio Adjustment Processes And Their Implications [J] . Journal of Accounting Research, 1983, 21 (1) .

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