华北水利水电大学学报（社会科学版）

营运资金是企业生存和发展的基础,反映着企业的经营管理水平。中小企业的营运资金管理是企业财务管理的重要组成部分,加强中小企业的营运资金管理和控制能够提高企业营运资金的使用效率,保证企业的整体盈利能力,从而促进企业的长期稳定健康发展。

Working capital is the basis for enterprise's survival and development. It reflects the management level of enterprise.Working capital management of small and medium-sized enterprises is an important part of enterprise financial management. Strengthening the management and controlling of working capital and of small and medium-sized enterprises can improve efficiency in the use of capital,and ensure the enterprise overall profitability. Then it can promote the long-term stable and healthy development of enterprises.