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营运资本是指企业投入日常经营活动的资本,营运资本的持有状况和管理水平直接关系到企业的盈利能力和财务风险,出版企业由于自身资产结构特色,流动资产在资产总额中占有较高的比重,决定了出版企业的生存与发展,必须紧紧依赖于营运资本的管理,尤其是对货币资金、应收账款以及存货的有效管理。
Working capital refers to the capital invested by the enterprise in its daily operating activities. The working capital holding and management level are directly related to the profitability and financial risk of the enterprise. Due to the characteristics of its own assets structure, the circulating assets occupy a relatively high proportion of the total assets The proportion that determines the survival and development of publishing enterprises must rely heavily on the management of working capital, especially the effective management of monetary funds, accounts receivables and inventories.