上市公司营运资金管理问题探析

本文从财务分析的角度出发并在运用管理学原理的基础上,综合评价和分析了上市公司在营运资金管理中存在的四个频率较高的问题。包括不合理的营运资金结构、营运资金运营效率低、营运资金不充足、滞后的管理模式。本文通过对国外发达国家关于营运资金管理的理论分析和实践经验介绍,在充分研究当前市场环境的条件下,对发现的上市公司营运资金管理问题,推导出相应的解决方案,以供企业参考。

Probe into the Working Capital Management of Listed Companies

From the perspective of financial analysis and based on the application of management principles,this article comprehensively evaluates and analyzes four high-frequency problems in the management of working capital of listed companies.Including irrational working capital structure,low working capital operating efficiency,insufficient working capital,and lagging management model.This paper introduces the theoretical analysis and practical experience of working capital management in foreign developed countries.Under the full study of the current market environment,the corresponding solutions for working capital management issues of listed companies are deduced for corporate reference.