目录：

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XXXX用doc还是docx

1、随着社会经济的快速发展和竞争的激烈化，企业已经越来越重视营运资金的管理。营运资金管理作为财务管理的重要组成部分,可以说在很大程度上反应了整个企业经营管理水平，也是企业生存和发展的基础.特别是近几年的金融危机更加显现出营运资金管理的重要性。

2、本文简单介绍了营运资金管理的研究背景，回顾了营运资金管理的国内外研究成果，相比较国外系统、科学的研究体系，我国研究起步较晚，缺乏整体系统的研究。为了提高营运资金管理效率，进行营运资金整体研究不可或缺。继而对营运资金管理的一些基本概念进行简单的阐释，详细叙述了营运资金管理的内容，比如说现金管理,应收账款管理，存货管理等。重点总结了我国企业营运资金管理的现状及存在的问题，比如说营运资金不足、营运资金运营效率低、营运资金内部管理弱化、信贷资金比重大等问题。最后根据这些问题提出一些解决对策，即扩宽融资渠道，增强融资能力；将营运资金管理贯穿于企业运行的全过程；充分利用商业信用等，列举了一些加强营运资金管理的具体措施。

3、With the rapid social—economic development and fierce competition，companies have been increasing emphasis on working capital XXnagement. As an important part of financial XXnagement, it largely reflects the entire enterprise level of XXnagement,but also the enterprise survival and development。Especially in recent years, the financial crisis has shown more the importance of working capital XXnagement.

4、This XXXXX introduces the research background of working capital XXnagement at first, reviewing the domestic and foreign research results of working capital XXnagement 。Comparing with foreign scientific research systems，China’s research stares late and lacks an overall system。In order to improve the efficiency of working capital XXnagement ，it is necessary to overall working capital overall study. Then,it eXXlains some basic concepts simply, describing the contents of working capital XXnagement in detail ，such as cash XXnagement，accounts receivable XXnagement, inventory XXnagement，etc.; and sums up the status of our country and key issues ，such as lack of working capital，low level of working capital operating efficiency, weakening the internal XXnagement of working capital，credit funds than the XXjor issues.Finally，it proposes some solutions bases on these problems, nXXely widening financing channels，enhancing the financing capacity；keeping operating financial XXnagement throughout the entire process of business operation；taking advantage of commercial credit and other lists some specific measures of working capital XXnagement。