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在经济全球化的今天,很多企业以加强其营运资金管理为途径,挖掘其内部发展潜力来提高竞争力。营运资金管理逐步的发展成为企业财务管理体系的一个重要领域。营运资金是企业资产的重要组成部分,也是企业资金总体中最具有活力的部分。营运资金的管理同样遵循着企业整体的财务管理要求,就是要保证企业长期规划中预测现金流量的顺利实现,更好的为企业创造价值。本文结合我国转型经济的特殊环境,对营运资金的核算办法做出相关的分析。
In the current economic globalization, many enterprises have taken measures to strengthen their working capital management and tap the potential of their internal development to enhance their competitiveness. The progressive development of working capital management has become an important area of corporate financial management system. Working capital is an important part of corporate assets, but also the most dynamic part of the overall corporate funds. The management of working capital also follows the financial management requirements of the enterprise as a whole, that is, it is necessary to ensure the smooth realization of the predicted cash flow in the long-term planning of the enterprise and better create value for the enterprise. Based on the special environment of China’s transitional economy, this article makes a related analysis on the accounting methods of working capital.