论营运资金的风险及控制措施

On Risks Controlling of Working Capital

营运资金风险,是指因营运资金不足或存在贪污、挪用等现象给企业财务状况和财务成果带来负面影响、造成经济损失的可能性。它是企业面临的主要财务风险之一。对营运资金风险进行控制可以保障生产经营各环节资金供求的动态平衡、促进资金合理循环和周转,提高资金使用效率、确保资金安全。

Working capital risks,as one of the main financial risks faced by enterprises,refer to negative effects on enterprise＇s financial situation and possibility of economic losses,which are brought by working capital inadequacy or corruption.Working capital risk control can guarantee the dynamic balance between capital supply and demand during the production and operation process,so as to promote reasonable capital flow,improve capital using efficiency and ensure capital safety.