浅议营运资金评价体系的构建
Policy Research & Exploration(2011)
Abstract
<正>近年来,因为没有较好的营运资金管理评价体系,致使企业因暂时性的周转不灵产生现金筹资风险而导致"黑色倒闭"的企业屡见不鲜,实在令人扼腕。虽然人们已经认识到了营运资金管理的重要性,并在营运资金评级体系上投入了大量的精力,但是收效并不显著。因此构建新型的营运资金绩效评价体系十分迫切。
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