运营资本管理理论研究现状及存在的问题被引量：1

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摘要传统的运营资本管理包括现金管理,存货管理,债务管理和应收帐管理。然而,现存国内外研究现状在运营资本上忽略了以下几点:第一、运营资本四大要素存在争议。第二、运营资本理论研究与实际应用有差异。第三、研究数据采集存在缺陷。第四、忽视风险管理的重要性。第五、当今针对运营资本管理的研究还只是局限于基础层面,而且都忽略了管理者的行为方面对运营资本管理的影响。

作者徐小茗赵一朗

机构地区北京工商大学大公国际资信评级有限公司

出处《金融经济（下半月）》 2012年第12期110-111,共2页

关键词运营资本管理现金管理债务管理

分类号 F833.133 [经济管理—金融学]

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