浅谈中小企业营运资金内控管理

Small and medium aized enterprises working capital internal control management

随着经济全球化进程的不断深入发展,国内外的市场竞争变得更加激烈与复杂,中小型企业面临更多不可测的营运风险.营运资金作为中小企业财务管理的核心命脉,与中小企业的经营管理水平以及未来的长远发展息息相关.面对复杂多变的市场发展形势,企业之间的竞争越发激烈,企业经营过程中难免暴露出很多的营运资金问题,如何加强中小企业的营运资金管理和控制变得越发重要.本文通过分析现行中小企业营运资金管理面临的问题,以及如何有效提高中小企业营运资金内控管理提出一定的意见,希望能够不断促进企业自身长远健康发展.

With the continuous development of economic globalization,as competition becomes more intense and complex at home and abroad,small and medium enterprises faces more unpredictable operational risks.As the core of financial man-agement of smes,working capital is closely related to the level of management and the long--term development of smes.Facing the complicated and changeable market development situation,the competition among enterprises is more and more intense,many working capital problems are unavoidably exposed in the course of enterprise operation.This paper analyzes the prob-lems of working capital management of small and medium-sized enterprises and puts forward some suggestions on how to im-prove the intermal control management of working capital of small and medium-sized enterprises.