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营运资金管理是企业财务管理的重要内容。20世纪以来随着全球竞争环境的变化和企业间竞争合作方式的转变,营运资金管理的重要性日益增加,营运资金管理研究内容逐步从单独流动资产管理发展到整体营运资金管理;营运资金管理方法也从单纯的数学方法转向以供应链优化和管理为重心(王竹泉、逢咏梅、孙建强,2007)。
Working capital management is an important part of enterprise financial management. Since the 20th century, with the change of the global competitive environment and the transformation of the competition and cooperation among enterprises, the importance of working capital management has been increasing. The research content of working capital management has been progressively developed from individual liquidity management to overall working capital management. Working capital management It has also shifted from purely mathematical methods to supply chain optimization and management (Wangzhuquan, Feng Yongmei, Sun Jianqiang, 2007).