摘要:营运资金发展至今已经成为了企业流动资产中密不可少的一个重要部分，对营运资金的管理，可以使企业资金得到良性循环，确保正常有序运行。由于营运资金具有流通性强、周转速度快和变现能力强的特点，因此对营运资金管理的好坏直接体现了企业最终在经营活动中的收益程度。良好的营运资金管理策略可以提高现金的使用率，降低经营活动中的资金风险。营运资金管理主要体现在现金管理、应收账款管理、存货管理三个方面。现金管理是为了控制支出，节省资金；应收账款管理是为了回收资金，避免资金短缺；存货管理是为了加快资金的周转速度。
本论文介绍营运资金的背景和意义，对营运资金的概念进行定义，并在此基础上描述营运资金的特点。查阅大量的文献资料阐述营运资金国内外的研究现状，介绍营运资金管理中的相关理论知识，分析归纳民营企业在营运资金管理方面存在的问题，提出相应的改善措施。
关键词 民营企业；营运资金；融资渠道；资金结构
Abstract:Working capital development has already become essential corporate current assets is an important part of the secret of working capital management, enterprise funds can be a virtuous cycle, to ensure the normal and orderly operation. Since working capital marketable strong, fast turnover and liquidity characteristics of strong working capital management and therefore directly reflects the quality of the business activities of enterprises ultimately gain level. Good working capital management strategy can improve the utilization of cash, reduce financial risk management activities. Working capital management is mainly reflected in the cash management, accounts receivable management, inventory management in three aspects. Cash management is to control spending, save money; accounts receivable management is to recover funds, to avoid a shortage of funds; inventory management is to speed up capital turnover rate.
This paper describes the background and significance of working capital, on the concept of working capital are defined, and on this basis, introduced the characteristics of working capital. Through access to a large literature describes the research status in working capital, working capital management describes the relevant theoretical knowledge, analyzed and summarized the working capital of private enterprises in the management of the existing problems, put forward the corresponding improvement measures.
Keywords Private enterprises Working capital Financing channels Capital structure
