企业营运资金管理国内外研究文献综述

A Summary of Domestic and Foreign Research Literatures on Enterprise Working Capital Management

营运资金是保障企业持续经营的能量供给,营运资金管理贯穿于公司生产经营的各个环节,对公司的发展尤为重要。论文主要从营运资金管理目标、研究内容以及管理绩效三个方面,对国内外营运资金管理的研究成果进行综合述评。

Working capital is the energy supply to ensure the sustainable operation of enterprises.Working capital management runs through all aspects of the company's production and operation,which is particularly important for the development of the company.This paper mainly reviews the research results of working capital management at home and abroad from three aspects:management objectives,research contents and management performance.