摘要
随着市场经济体制的逐渐深化与改革,我国中小企业的数量不断扩大,其对推动国民经济的发展起着重要作用,是不可或缺的重要动力。而营运资金作为企业资产的重要且活跃的组成部分,其管理水平的高低直接决定了一定时期资金盈利水平的高低。然而,我国中小企业营运资金管理的起步比较晚,理论知识的掌握也不够充分,同时还普遍存在诸多问题,这些问题严重阻碍了中小企业的发展,进而对我国的经济发展也有一定的影响。本文结合我国目前的经济背景对当前我国中小企业营运资金管理的现状和存在的一些问题进行了分析,并针对性地提出了一些措施建议。
With the gradual deepening and reform of the market economic system,the number of small and medium-sized enterprises in China continues to expand,which plays an important role in promoting the development of the national economy and is an indispensable driving force.As an important and active part of the company's assets,the level of management of working capital directly determines the level of profitability of funds in a certain period.However,the working capital management of small and medium-sized enterprises in China started relatively late,the grasp of theoretical knowledge is not sufficient,and there are many problems that seriously hinder the development of small and medium-sized enterprises,and then have a certain impact on China's economic development.Combined with the current economic background of China,this paper analyzes the current situation and some problems in the working capital management of small and medium-sized enterprises in China,and puts forward some measures and suggestions in a targeted manner.
作者
魏秀田
Xiutian Wei(Nanjing University of Information Engineering,Nanjing,Jiangsu,210044,China)
关键词
中小企业
营运资金
现状
对策
Small and Medium-sized Enterprises
Working Capital
Present Situation
Countermeasures