摘要
企业管理以财务管理为中心,而财务管理又以资金管理为中心。资金作为企业运营成败的关键,如何保持顺畅流通及保值增值是学术界乃至实务界共同关心的课题。当前形势下,资金管理仍是众多企业面临的一个难题。本文将价值链管理思想引入到企业的营运资本管理中,从价值链视角探讨资金管理的新模式,为下一步的研究打下理论基础。
Financial management is the center of company management,and fund management is the center of Financial manage-ment. Capital is the key to business success. How to maintain smooth circulation and the value is our academic and practice subject of common concern. Now, the fund management is still a difficult problem for many companies. This paper tries to introduce the ideas of value chain management into working capital management, namely exploring the new mode of capital management of funds on the per-spective of value chain,and laying foundation for the next step research.
出处
《华北水利水电学院学报(社会科学版)》
2014年第5期84-86,共3页
Journal of North China Institute of Water Conservancy and Hydroelectric Power(Social Sciences Edition)
基金
河南省教育厅重点科技攻关计划项目(132102210086)
关键词
价值链
营运资金管理
业务流程
The value chain
working capital management
business process