摘 要
在现代企业管理中，营运资金管理是确保企业日常运营和长期发展的关键环节，尤其在风险管理方面扮演着至关重要的角色。有效的营运资金管理不仅能够提高企业的资金使用效率，降低运营成本，还能帮助企业识别、评估和控制各种潜在风险，从而保障企业的财务安全和稳健发展。首先，本文在绪论部分介绍了研究的背景、意义和目的，并对国内外相关研究现状进行了综述，为后续研究提供了理论基础和研究框架。在营运资金管理中的风险识别与评估部分，本文分析了营运资金风险的类型，包括流动性风险、信用风险和操作风险，并探讨了风险识别的方法，如定性分析、定量分析和案例研究方法。在营运资金管理的风险控制策略部分，本文提出了一系列针对性的风险控制策略，包括流动性风险管理、信用风险管理和操作风险管理。这些策略涉及现金储备策略、短期融资策略、信用政策制定、应收账款管理、内部控制制度和风险分散策略等，旨在帮助企业有效控制和管理营运资金风险。在营运资金管理的优化策略部分，本文探讨了现金流预测与预算管理、应付账款与供应链协同策略、成本与效率的平衡优化以及利用财务技术创新管理等策略。这些策略旨在帮助企业优化营运资金管理，提高资金使用效率，降低运营成本，同时增强企业的风险管理能力。这些建议旨在帮助企业在面对复杂多变的市场环境时，能够更加科学地进行营运资金管理，有效控制风险，从而提高企业的财务稳定性和市场竞争力。
关键词：营运资金管理；风险管理；风险识别；风险控制
Abstract
In modern enterprise management, working capital management is a key link to ensure the daily operation and long-term development of enterprises, especially in risk management plays a crucial role. Effective working capital management can not only improve the efficiency of capital use and reduce operating costs, but also help enterprises identify, evaluate and control various potential risks, so as to ensure the financial security and steady development of enterprises. First of all, this paper introduces the background, significance and purpose of the research in the introduction part, and summarizes the relevant research status at home and abroad, which provides a theoretical basis and research fr amework for the follow-up research. In the section of risk identification and evaluation of working capital management, this paper analyzes the types of working capital risk, including liquidity risk, credit risk and operational risk, and discusses the methods of risk identification, such as qualitative analysis, quantitative analysis and case study methods. In the part of risk control strategy of working capital management, this paper puts forward a series of targeted risk control strategies, including liquidity risk management, credit risk management and operational risk management. These strategies involve cash reserve strategy, short-term financing strategy, credit policy formulation, accounts receivable management, internal control system and risk diversification strategy, which aim to help enterprises effectively control and manage working capital risks. In the optimization strategy of working capital management, this paper discusses the strategies of cash flow forecasting and budget management, accounts payable and supply chain coordination strategy, balance optimization of cost and efficiency, and innovative management using financial technology. These strategies are designed to help enterprises optimize working capital management, improve the efficiency of capital use, reduce operating costs, and enhance their risk management capabilities. These suggestions aim to help enterprises to manage working capital more scientifically and control risks effectively in the face of complex and changing market environment, so as to improve their financial stability and market competitiveness.
Key words: working capital management; Risk management; Risk identification; Risk control
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、理论基础与概念界定 3
2.1 营运资金的概念 3
2.2 营运资金管理的目标 4
2.3 营运资金管理的内容 4
2.4 营运资金与风险管理的关系 4
三、营运资金管理中的风险识别与评估 5
3.1 营运资金风险的类型 5
3.1.1 流动性风险 5
3.1.2 信用风险 5
3.1.3 操作风险 6
3.2 风险识别方法 6
3.2.1 定性分析方法 6
3.2.2 定量分析方法 6
3.2.3 案例研究方法 7
四、营运资金管理的风险控制策略 7
4.1 流动性风险管理 7
4.1.1 现金储备策略 7
4.1.2 短期融资策略 8
4.2 信用风险管理 8
4.2.1 信用政策制定 8
4.2.2 应收账款管理 8
4.3 操作风险管理 9
4.3.1 内部控制制度 9
4.3.2 风险分散策略 9
五、营运资金管理的优化策略 10
5.1 现金流预测与预算管理 10
5.2 应付账款与供应链协同策略 10
5.3 成本与效率的平衡优化 10
5.4 利用财务技术创新管理 11
5.5 建立动态的营运资金调整机制 11
六、结论 12
参考文献 12
