企业营运资金管理评价指标研究

The Research of Working Capital Management Evaluation Indicators

在经济全球化特别是金融危机肆虐的背景下,大多数企业以加强其营运资金管理为途径,挖掘其内部发展潜力来提高竞争力。营运资金管理与营运资金管理评价指标的不协调发展制约着营运资金管理的有效实施与评判。基于营运资金定义和营运资金管理内容,结合对现行营运资金管理评价指标缺陷的考虑,对营运资金管理评价指标提出改进建议。

In the context of economic globalization and financial crisis, many companies try their best to strengthen the working capital management to tap the potentials of their internal development to improve competitiveness.However,the incoordination of working capital management and working capital management evaluation indicators restricts effective implementation and evaluation of working capital management. Based on the definition of working capital and working capital management,this paper analyzes the defects of current evaluation indicators of working capital management and recommends some improvements.