零营运资金治理探讨(1)

摘要：本文论述了采用“零营运资金治理”可为企业带来更大收益的观点。“零营运资金治理”通过减少在活动资产上的投资，使营运资金占企业总营业额的比重趋于最小，便于企业把更多的资金投进到收益较高的固定资产或长期投资上；通过大量举借短期负债来满足营运资金需求，降低企业的资金本钱。由此，从两个方面增加了企业的收益。另外，本文也讨论了实现该治理方法的有效途径，使之具有可操纵性。最后，作者结合我国实际情况，提出了我国实行“零营运资金治理”过程中应留意的几个题目。
关键词：零营运；活动；资金治理；收益；风险；途径
Abstract:Thisarticleelaboratedtheuse“zeroworkingcapitalmanagement”tobepossibletobringagreaterincomefortheenterprisetheviewpoint.“zeroworkingcapitalmanagement”throughthereductionincurrentassets'investment,causestheworkingcapitaltoaccountfortheenterprisetotalturnovertheproportiontendsissmallest,isadvantageousfortheenterprisethemorefundingsinvestedtotheincomehighfixedassetorthelong-terminvestment;Throughfloatsaloanthecurrentliabilitiestomeettheworkingcapitalneedmassively,reducesenterprise'sfundcost.Fromthis,increasedenterprise'sincomefromtwoaspects.Moreover,thisarticlealsodiscussedhasrealizedthismanagementefficientpath,enabledittohavethefeasibility.Finally,theauthorunifiesourcountryactualsituation,proposedourcountryimplementsseveralquestionswhich“zeroworkingcapitalmanagement”intheprocessshouldpayattention.keyword:Zerotransportbusiness;Flowing;Administrationofthefund;Income;Risk;Way前言