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企业营运资金管理工作是会计师日常重要的财务管理工作,每天就采购、生产、销售等方面的资金收支做出财务决策。加强资产负债表项目管理,特别是货币资金和交易性金融资产管理、应收和应付账款管理、存货管理、短期借款管理,对企业营运资金管理非常重要。企业应该抛弃传统的利润观,着眼于企业长期财务战略,改善资产和负债的质量,优化资产和资本结构,保持企业可持续发展。
Enterprise working capital management is a daily accountant important financial management work, every day on procurement, production, sales and other aspects of the financial revenue and expenditure to make financial decisions. Strengthening the management of the balance sheet items, especially the management of monetary funds and tradable financial assets, the management of receivables and payables, inventory management and short-term loan management, are very important for the management of the working capital of enterprises. Enterprises should abandon the traditional view of profits, focus on the long-term financial strategies of enterprises, improve the quality of assets and liabilities, optimize the structure of assets and capital, and maintain the sustainable development of enterprises.