摘要 营运资金是一个企业保持正常生产经营活动顺利实施的必备资金。营运资金管理是企业财务管理活动中非常重要的内容。营运资金管理的核心内容是对资金应用和资金筹措的管理。“零营运资金”管理的基本原理就是从营运资金管理的着重点出发，在满足企业对流动资产基本需求的前提下，尽可能地降低企业在流动资产上的投资额，并大量地利用短期负债进行流动资产的融资。本文先讲营运资金的概念，本文来自优.文,论-文·网原文请找腾讯3249.114特点以及管理原则，然后再讲“零营运资金”的基本原理以及实施的必要性，进而分析我国企业“零营运资金”管理现状及存在问题的成因分析，最后在阐述实现“零营运资金”的有效途径和是实施过程中应该注意的问题。基于Web2.0的校园网络应用平台创建探索
关键词：零营运资金 管理 问题
ABSTRACT
Working capital is the necessary funds for an enterprise to maintain the implementation of normal production and business operation activities smoothly. Working capital management is very important content of financial management activities of enterprises. The core contents of working capital management is the management of capital and financing. The principle of " zero operating capital management " is to proceed from the emphasis of working capital management, current assets in enterprise under the prerequisite of basic needs, reduce as much as possible in liquid assets investment, and in large quantities to use short - term liabilities for current asset financing. This article first talk about the trading funds’ concept, characteristics and principles of management, then talk about the principle of " zero operating capital management " and the necessity of implementation, then analysis the status of Chinese enterprises of the " zero operating capital management " and the causes of the problem. In the end, explain the effective ways to the implementation of " zero operating capital management " and the problems should be attention in the process to implement.
Keywords: zero working； capital management ； management problem
目 录
中文摘要 I
英文摘要 II
一 引言 1
二 营运资金概述 2
（一）营运资金的概念 2
（二）营运资金的特点 2
（三）营运资金管理原则 3
（四）“零营运资金”的基本原理及实施的必要性 4
三 我国企业“零营运资金”管理存在的问题及原因分析 8
（一）我国企业“零营运资金”管理现状及存在的问题 8
（二）我国企业“零营运资金”管理问题的成因分析 9
四 实现“零营运资金管理”的有效途径 11
（一）降低营运资金在总营业额中所占的比重的有效途径是，加速货币资金的周转循环 11
（二）流动负债即企业的短期融资问题是企业进行“零营运资金管理”的另一个重要方面 12
五“零营运资金管理”中应注意的问题 14
优 总结 16
参考文献 17
致 谢 18,2620