国内外营运资金管理研究与发展综述

A Review of Foreign and Domestic of the Working Capital Management and Future Prospects

营运资金管理是贯穿于公司生产经营环节当中,对公司的发展尤为重要。关于营运资金方面,国内外学者们做过许多研究和分析,均有各自观点和看法。文章对国内外关于营运资金的研究脉络和主要论点进行归纳和总结,主要涉及营运资金内容的发展、相关绩效与策略、营运资金影响因素等内容,指出国内外当前营运资金领域的成果和不足,并且为以后营运资金可以实现更深入探究做出一些贡献。

Working capital management is a cross-section of the company＇s production and operation,which is especially important for the company＇s development.Foreign and domestic scholars have done a lot of research and analysis about working capital, and they all have their own views and opinions.This paper summarized the research context and main arguments on working capi- tal at home and abroad,mainly related to the development of working capital content,related performance and strategy,and factors affecting working capital. It pointed out the achievements and shortcomings in the current working capital field at home and abroad,and made some contributions to the further exploration of working capital in the future.