中小企业破解营运资金困境的途径  

Ways to Break Through the Plight of Working Capital for Small and Medium-sized Enterprises

作　　者：焦翠影[1] 李波海[2] 田晓[3] 梁释心[1] 王曙光[1] 计妍 

机构地区：[1]承德石油高等专科学校财务处,河北承德067000 [2]承德石油高等专科学校化学工程系,河北承德067000 [3]河北旅游职业学院园林艺术系,河北承德067000

出　　处：《承德石油高等专科学校学报》2014年第4期88-91,共4页Journal of Chengde Petroleum College

摘　　要：企业营运资金被称为"企业生存发展的血液",当前复杂的经济形势下,营运资金管理的好坏对风险承担能力低下的中小企业来说意义重大。首先分析了企业营运资金管理的核心内容,然后指出了中小企业在营运资金管理方面的困境,最后针对性地提出了破解营运资金困境的途径。Working capital is known as the ＂blood of enterprise to survive and develop＂. Under thecurrent complex economic situation, working capital management is significant for the small and me-dium-sized enterprises which are weak to resist risks. Firstly this paper analyzes the core contents ofthe enterprises＇ working capital management, then points out that the small and medium enterprisesare usually trapped in two kinds of plight in working capital, finally puts forward the ways to breakthrough the plight of working capital.

关 键 词：中小企业 营运资金困境 破解途径 

分 类 号：F275[经济管理—企业管理]