改善中小企业营运资本管理的几点思考

On the Captial Management of the Medium-and-Small Size Enterprises

改善中小企业营运资本管理是当务之急，现今企业转制过程中，破产、兼并风起云涌，立于不败之地的往往是那些营运资本管理较好的企业，所以每一个中小企业都应根据自身特点，按照科学的方法设计筹资组合和投资方案，从而获得较理想的投资收益。

During the course of changing the system for enterprises, bankrupt and merge occur at any time. Therefor, improving the capital management of the medium-and-small size enterprises is very important. Any enterprises should consider their own characteristics when they design the financial combination and the investment project in order to gain an ideal investment benefit.