文档介绍：企业营运资金管理中的问题及解决对策院系:经济管理学院专业班: 姓名: 学号: 指导教师: 2012 年5月企业营运资金管理中的问题及解决对策 Problems and Solutions in the C orporate W orking C apital M anagement 摘要随着我国经济的发展,企业营运资金管理在企业中占据着越来越重要的地位。然而种种因企业营运资金管理失效而导致的案件频频发生,这就清楚地表明当今我国企业营运资金制度在设计上存在缺陷,在作用上失去效果。由此看来,对企业营运资金的现状进行分析并从中找出现存内部控制的缺陷与不足之处是对完善内部控制具有着重大意义的。本文从我国企业营运资金的现状出发,通过分析、借鉴各企业营运资金建设中的经验和教训得出结论和启示,以求能够按照实际情况,提出系统的思路和有效的方法来提高我国企业营运资金的水平。只有做好这些,才能最终促使我国出台的各项方针政策和财经法规在企业内部得以贯彻执行,提高我国企业在市场上规避风险的能力,保证我国企业的能在市场经济大潮中稳健的生存发展。本文首先概述了企业营运资金管理的产生、发展和企业营运资金的基本理论有关内容,揭示我国企业的控制环境现状;其次分析我国企业营运资金管理存在的问题及其导致这些问题的原因;最后提出针对我国企业营运资金管理中问题的解决对策,给出建议。关键词: 营运资金管理制度企业管理 I Abstract With development of China's economic, working capital management occup ies an increasingly important position in the enterprise. However, all the enterprise working capital management failure cases occur frequently, which clearly shows that the funding system of today's business operations in China isd efective in design and lose their effect s. Judging from this, to analyze the current state of corporate working capital and find out the defects and inadequacies of the existing internal control isof great significance to improve internal control system . Departure from the status quo of China's working capital, analysing and drawing on the experience and lessons learned in the corporate working capital construction to draw conclusions and inspiration, in order tobe able in accordance with the actual situation, the system of ideas and effective way to improve the levels of our funding business operations. Only to deal with these things well, can we ultimately promote China's introduction of the principles and policies and financial regulations tobe implement in the enterprise , and can we improve the ability of China's enterprises in the market to avoid risks, to ensure that our enterprises in the market economy in sound survival and development. Th is article outlines the basic theory of the generation of working capital management, its development and the content relat