莱瑞·吉特曼和查尔斯·马克斯维尔两位学者对美国一千家大型企业财务经理的调查表明,财务经理在营运资金管理上所花费的时间几乎占了三分之一。近年来,国内有许多企业陷入了财务危机,如2009年北京众义达危机、2011年北京青鸟健身关停事件都是缘于营运资金周转问题。因此,管理好营运资金已经成为确保企业持续发展的关键性财务问题。营运资金管理最根本的目标是: Surveys of the financial managers of a thousand large corporations in the United States by two academics, Larry Gitman and Charles Maxwell, show that finance managers spend almost a third of their working capital management time. In recent years, many domestic enterprises have fallen into a financial crisis. For instance, in 2009 Beijing YURA crisis, the shut-down of the 2011 Qingdao Jade Bird Fitness was due to working capital turnover. Therefore, managing working capital has become a key financial issue to ensure the sustainable development of enterprises. The most fundamental goal of working capital management is: