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本文阐述了“零营运资金管理”通过减少在流动资产上的投资,使营运资金占企业总营业额的比重趋于最小,便于企业把更多的资金投入到收益较高的固定资产或长期投资上;通过大量举借短期负债来满足营运资金需求,降低企业的资金成本。本文也讨论了实现该管理方法的有效途径,使之具有可操作性。结合我国实际情况,提出了我国实行“零营运资金管理”过程中应注意的几个问题。
This paper states that “zero working capital management” minimizes the proportion of working capital to the total turnover of a company by reducing its investment in current assets, so as to facilitate enterprises to devote more funds to fixed-income or long-term investments with higher returns ; By borrowing a large number of short-term debt to meet the needs of working capital, reduce the cost of capital of enterprises. This article also discusses the effective ways to implement this management method and makes it workable. Combined with the actual situation in our country, several problems that should be paid attention to in the process of “zero working capital management” are put forward in our country.