摘 要
随着全球经济一体化和可持续发展理念的深入人心，企业在追求经济效益的同时，也越来越重视环境、社会和治理（ESG）的综合效益。首先，本文在绪论部分明确了研究的背景、意义、目的，并概述了国内外在该领域的研究现状。通过分析，本文指出了现有研究的不足，并提出了本研究的创新点和研究价值。在第二章中，本文对营运资金的定义、特点、管理目标与原则进行了详细阐述，并引入了可持续发展理论框架，探讨了营运资金管理与可持续发展之间的内在联系。通过对相关概念的深入分析，为后续章节的研究奠定了理论基础。第三章对企业营运资金管理的现状进行了全面分析，包括现金管理、应收账款管理和存货管理的现状。同时，从可持续发展的视角出发，识别了企业在营运资金管理中可能面临的环境、社会和治理问题。第四章是本文的核心，提出了基于可持续发展的营运资金管理策略。针对现金管理、应收账款管理和存货管理，分别提出了具体的策略建议，如现金流预测与预算、信用政策优化、存货周转率提升等。此外，还探讨了如何整合这些策略，以实现协同效应，并构建风险评估与应对机制。最后，本文在结论部分总结了研究的主要发现，并对企业如何实施基于可持续发展的营运资金管理策略提出了建议。同时，也指出了研究的局限性，并对未来的研究方向提出了展望。
关键词：营运资金管理；可持续发展；现金管理；应收账款管理
Abstract
As the concept of global economic integration and sustainable development becomes more and more popular, enterprises are paying more attention to the comprehensive benefits of environment, society and governance (ESG) while pursuing economic benefits. First of all, this article in the introduction part has been clear about the research background, significance, purpose, and summarizes the research status at home and abroad in the field. Through analysis, this paper points out the shortcomings of the existing research, and puts forward the innovation and research value of this research. In the second chapter, this paper expounds the definition, characteristics, management ob jectives and principles of working capital, introduces the theoretical fr amework of sustainable development, and discusses the internal relationship between working capital management and sustainable development. Through the in-depth analysis of related concepts, it lays a theoretical foundation for the research of the following chapters. The third chapter makes a comprehensive analysis of the current situation of enterprise working capital management, including cash management, accounts receivable management and inventory management. At the same time, from the perspective of sustainable development, the environmental, social and governance problems that enterprises may face in working capital management are identified. The fourth chapter is the core of this article, and puts forward the working capital management strategy based on sustainable development. For cash management, accounts receivable management and inventory management, the paper puts forward specific strategy suggestions, such as cash flow forecast and budget, credit policy optimization, inventory turnover improvement, etc. It also explores how to integrate these strategies to achieve synergies and build risk assessment and response mechanisms. Finally, the article in the conclusion part summarizes the main findings of the study, and to the enterprise how to implement based on the sustainable development of working capital management strategy are proposed. At the same time, the limitations of the research are pointed out, and the future research direction is proposed.
Key words: working capital management; Sustainable development; Cash management; Accounts receivable management
目 录
一、绪论 3
1.1 研究背景及意义 3
1.2 国内外研究现状 3
1.3 研究目的 3
二、相关概念及理论阐述 3
2.1 营运资金的定义与特点 3
2.2 营运资金管理的目标与原则 4
2.3 可持续发展理论框架 4
2.4 营运资金管理与可持续发展的关联 4
三、营运资金管理现状分析 5
3.1 企业营运资金管理现状 5
3.1.1 现金管理现状 5
3.1.2 应收账款管理现状 5
3.1.3 存货管理现状 5
3.2 可持续发展视角下的问题识别 6
3.2.1 环境影响问题 6
3.2.2 社会责任问题 6
3.2.3 治理结构问题 7
四、基于可持续发展的营运资金管理策略 7
4.1 现金管理策略 7
4.1.1 现金流预测与预算 7
4.1.2 现金持有量优化 7
4.1.3 绿色金融工具的应用 8
4.2 应收账款管理策略 8
4.2.1 信用政策的优化 8
4.2.2 应收账款回收流程的改进 9
4.2.3 电子支付系统的引入 9
4.3 存货管理策略 10
4.3.1 存货周转率的提升 10
4.3.2 供应链的绿色化 10
4.3.3 存货风险管理 10
4.4 综合策略与实施 11
4.4.1 策略整合与协同效应 11
4.4.2 风险评估与应对机制 11
4.4.3 绩效评价体系的构建 12
五、结论 12
参考文献 12
