摘要
第一次危机为以后危机中营运资金管理储存了经验,从而减少了危机对企业的影响,由于企业对管理环境研究不够,割裂了各项目之间内在的逻辑关系,使得企业营运资金管理效率偏低,因此提出立足于环境、以风险为导向、嵌入价值链管理的企业营运资金管理模式。
The first crisis provides experience for the management of working capital in the next crisis so that the influence of cri- sis on enterprises can be reduced. Taking into account insufficient research into managing conditions, separation of logical relations a- mong all the items and low managing efficiency of working capital, this paper proposes a managing mode for enterprises' working capital management which is based on managing conditions, risk-orientation and inserted value-chain management.
出处
《梧州学院学报》
2013年第4期20-24,共5页
Journal of Wuzhou University
关键词
营运资金管理
逻辑关系
风险导向
嵌入价值链
Working capital management
Logical relation
Risk-orientation
Inserted value-chain management