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营运资金管理是企业财务管理的重要组成部分。流动资产结构和流动负债结构决策必须在收益和风险之间权衡,流动资产结构决策可分为保守结构、适中决策、冒险决策;流动负债结构决策可分为到期日搭配结构、保守结构和冒险结构。流动资产结构和流动负债结构决策要综合考虑。
Working capital management is an important part of corporate financial management. The structure of current assets and the structure of current liabilities must be weighed against the profit and risk. The decision-making of current assets structure can be divided into conservative structure, moderate decision-making and risk-taking decision. The current debt structure decision can be divided into maturity date collocation structure, conservative structure and risk-taking structure. Current assets structure and current liabilities structure decision should be considered.