摘 要
在当前复杂多变的经济环境中，企业面临的风险日益增加，有效的风险管理成为企业持续发展的关键。首先，本文在绪论部分阐述了研究的背景和意义，指出了在经济全球化和市场竞争加剧的背景下，企业营运资金管理面临的挑战。同时，对国内外关于营运资金管理的研究现状进行了综述，明确了研究的目的和研究问题。在理论基础部分，本文详细解释了营运资金的定义、特点及其管理目标，同时对风险的定义、分类以及风险管理的过程和策略进行了系统的阐述，为后续的风险识别和管理提供了理论支撑。在营运资金管理中的风险识别部分，本文深入分析了流动性风险、信用风险、存货风险和投资风险等主要风险类型，并探讨了这些风险的具体表现形式和管理难点。在营运资金管理体系构建部分，本文提出了构建风险评估体系、风险控制体系、风险预警体系和风险应对体系的策略。这些体系的构建旨在帮助企业全面识别和评估风险，制定有效的风险控制策略，建立及时的风险预警机制，并采取有效的风险应对措施。在营运资金管理的风险管理策略部分，本文针对不同类型的风险，提出了相应的管理策略。包括流动性风险管理策略、信用风险管理策略、存货风险管理策略和投资风险管理策略，旨在帮助企业在面对不同风险时能够采取合适的管理措施，以降低风险对企业营运资金的影响。
关键词：营运资金管理；风险管理；风险评估；风险控制
Abstract
In the current complex and changeable economic environment, the risks faced by enterprises are increasing day by day, and effective risk management has become the key to the sustainable development of enterprises. First of all, this paper expounds the background and significance of the research in the introduction part, and points out the challenges faced by the enterprise working capital management under the background of economic globalization and market competition. At the same time, the research status of working capital management at home and abroad is summarized, and the purpose and problems of the research are clarified. In the theoretical basis part, this paper explains the definition, characteristics and management ob jectives of working capital in detail, and systematically expounds the definition and classification of risks as well as the process and strategy of risk management, which provides theoretical support for the subsequent risk identification and management. In the risk identification part of working capital management, this paper deeply analyzes the main risk types such as liquidity risk, credit risk, inventory risk and investment risk, and discusses the specific forms and management difficulties of these risks. In the part of working capital management system construction, this paper puts forward the construction of risk assessment system, risk control system, risk early warning system and risk response system strategy. The construction of these systems aims to help enterprises comprehensively identify and evaluate risks, formulate effective risk control strategies, establish timely risk warning mechanisms, and take effective risk response measures. In the risk management strategy part of working capital management, this paper puts forward corresponding management strategies for different types of risks. It includes liquidity risk management strategy, credit risk management strategy, inventory risk management strategy and investment risk management strategy, aiming at helping enterprises to take appropriate management measures when facing different risks, so as to reduce the impact of risks on the working capital of enterprises.
Key words: working capital management; Risk management; Risk assessment; Risk control
目 录
一、绪论 4
1.1 研究背景及意义 4
1.2 国内外研究现状 4
1.3 研究目的 4
二、理论基础 5
2.1 营运资金的定义与特点 5
2.2 营运资金管理的目标 5
2.3 风险的定义与分类 5
2.4 风险管理的过程与策略 6
三、营运资金管理中的风险识别 6
3.1 流动性风险 6
3.1.1 现金流量预测与控制 6
3.1.2 短期债务管理 7
3.2 信用风险 7
3.2.1 应收账款管理 7
3.2.2 信用政策的制定与执行 8
3.3 存货风险 8
3.3.1 存货控制与优化 8
3.3.2 存货周转率的提高 8
3.4 投资风险 9
3.4.1 短期投资决策 9
3.4.2 长期投资与资本支出管理 9
四、营运资金管理体系构建 9
4.1 风险评估体系 9
4.1.1 风险识别与评估方法 9
4.1.2 风险评估模型的构建 10
4.2 风险控制体系 10
4.2.1 风险控制策略的制定 10
4.2.2 风险控制流程的优化 11
4.3 风险预警体系 11
4.3.1 风险预警指标的设定 11
4.3.2 风险预警系统的建立 12
4.4 风险应对体系 12
4.4.1 风险应对策略的选择 12
4.4.2 风险应对措施的实施 12
五、营运资金管理的风险管理策略 13
5.1 流动性风险管理策略 13
5.1.1 现金管理与流动性规划 13
5.1.2 短期融资策略 13
5.2 信用风险管理策略 14
5.2.1 信用风险评估与控制 14
5.2.2 应收账款的回收策略 14
5.3 存货风险管理策略 15
5.3.1 存货管理与成本控制 15
5.3.2 供应链协同与优化 15
5.4 投资风险管理策略 16
5.4.1 投资组合的多样化 16
5.4.2 投资决策的风险评估 16
六、结论 16
参考文献 17
