摘 要
在全球经济快速变化的背景下，企业正面临市场不确定性、技术快速变革和经济政策多变性的挑战，这些要求企业营运资金管理具备更高的灵活性。本文首先介绍了研究背景和目的，然后深入分析了动态环境下市场、技术和经济政策的特征，以及这些因素对营运资金管理的影响。文章详细探讨了资金流动性、风险和效益管理，并强调了企业应对不确定性和市场变化的需求。核心部分分析了灵活的现金持有策略、多元融资渠道、动态应收账款管理和创新供应链金融应用等策略，旨在优化现金管理、降低融资成本、控制信用风险，并提高资金效率。最后，文章总结了研究发现，并提出了针对性的管理策略建议，以帮助企业在动态环境中调整营运资金管理策略，提升竞争力和价值创造能力。
关键词：动态环境；营运资金管理；灵活性策略；现金管理
FLEXIBLE STRATEGY OF WORKING CAPITAL MANAGEMENT IN DYNAMIC ENVIRONMENT
ABSTRACT
In the context of a rapidly changing global economy, companies are facing the challenges of market uncertainty, rapid technological change and economic policy variability, which require greater flexibility in working capital management. This paper first introduces the background and purpose of the research, and then deeply analyzes the characteristics of market, technology and economic policy under the dynamic environment, and the impact of these factors on working capital management. The paper explores liquidity, risk and benefit management in detail, and highlights the need for firms to cope with uncertainty and market changes. The core part analyzes flexible cash holding strategies, diversified financing channels, dynamic accounts receivable management and innovative supply chain finance applications, aiming to optimize cash management, reduce financing costs, control credit risks and improve capital efficiency. Finally, the paper summarizes the research findings and puts forward some suggestions to help enterprises adjust their working capital management strategies and enhance their competitiveness and value creation ability in a dynamic environment.
KEY WORDS：Dynamic Environment; Working Capital Management; Flexibility Strategy; Cash Management
目 录
摘 要 I
ABSTRACT II
第1章 引言 1
第2章 动态环境的特征与挑战 2
2.1 市场环境的不确定性 2
2.2 技术变革的快速性 2
2.3 经济政策的多变性 2
第3章 动态环境下企业营运资金管理现状 4
3.1 动态环境下的营运资金管理特点 4
3.2 动态环境下的营运资金管理挑战 4
3.3 营运资金管理的灵活性需求 4
第4章 营运资金管理灵活性策略分析 6
4.1 灵活的现金持有策略 6
4.2 多元化的融资渠道构建 6
4.3 动态的应收账款管理 7
4.4 创新的供应链金融应用 7
第5章 结论 9
参考文献 10
致 谢 11
