Not only is working capital a significant component of corporate assets, but also the most dynamic part of the overall corporation assets with their input and the cycle of recovery an ongoing process. 营运资本管理是公司短期财务管理的重要内容,营运资本是公司资产的重要组成部分,也是公司资产总体中最具有活力的部分,其投入和收回是一个不断的循环往复过程。
Working capital is referred to each cycle of an enterprise, such as material procurement, production and product sales. Working capital is a significant element of enterprise assets and can be occupied in the long-term during the production. 营运资金涉及到企业采购、生产、销售、供应各环节,是企业资产重要的组成部分,生产循环中可长期占用的资金,对企业正常经营和发展发挥重要作用。