营运资金管理绩效的研究综述

营运资金被认为是企业流动的血液,维系着企业的生存和发展,营运资金管理的好坏直接关系到企业经营的成败。营运资金管理可分为营运资金政策选择、营运资金管理绩效评价等。本文对营运资金的相关研究进行了梳理和总结,将营运资金管理的研究集中在管理绩效评价上,主要包括:其一,营运资金概念的界定;其二,营运资金管理绩效的评价。在对已有文献总结归纳的基础上,构想未来的研究方向。

Research of operating fnnd management performance

The working capital is considered to be enterprise ＂flow of blood＂, to maintain the survival and development of enterprises, working capital man- agement is directly related to running a successful business. Working capital management can be divided into working capital policy selection, working capital management performance evaluation . This paper col- lates and summarizes the relevant research on the work- ing capital, Making the research of working capital management focused on the management performance eval- uation ,mainly include： First. the definition of the concept of working capital; Second, working capital management performance evaluation. To conceive the fu- ture research directions based on the summary of exist- ing literature