广西北部湾经济区上市公司营运资金日常管理问题与对策研究  

Study on Problems of the Working Capital Daily Management of Listed Companies in Beibu Gulf Economic Zone and Countermeasures

作　　者：蒋琳玲[1] 

机构地区：[1]广西财经学院会计学院

出　　处：《创新》2012年第2期70-72,128,共3页Innovation

基　　金：广西区教育厅<广西北部湾经济区上市公司财务管理问题与对策研究>(201010LX393)阶段性成果

摘　　要：目前,广西北部湾经济区上市公司营运资金日常管理普遍存在短期偿债能力不足、结构不太合理、营运能力较弱的问题,因此,应从制定科学合理的营运资金政策、针对营运资金各构成项目的特点制定具体的管理措施、财务部门与业务部门紧密配合等角度加强营运资金的日常管理。At present,the prevailing problems in the working capital daily management of listed companies in Beibu Gulf Economic Zone include weak short-term debt paying ability,unreasonable structure and weak operation ability.Therefore,the daily management of working capital should be strengthened through preparing scientific and reasonable policies for working capital,taking specific management measures based on the characteristics of different components of working capital,and enhancing closer cooperation between financial department and the operating departments in the company.

关 键 词：广西北部湾经济区 上市公司 营运资金 日常管理 

分 类 号：F127[经济管理—世界经济]