浅析高新企业的营运资金管理
摘要：在上个世纪七十年代以后，高新技术企业异军突起，成为各个国家的发展重点。高新技术产业以知识密集型技术为基础，是现代一个国家全部产业的核心，也是社会持续发展的重要推动力。但是高新技术企业作为与传统企业不同的管理形体，针对高新技术企业的营运资金管理还存在一些缺陷。本文以高新技术企业的行业特征为基础，运用营运资金管理的相关理论研究高新技术企业营运资金筹集、运用的管理策略，这不仅有利于促进高新技术企业优化财务资源配置，而且可以为高新技术企业管理者提供决策依据，对我们国家正在蓬勃发展的高新技术企业健康成长具有一定的理论和实践意义。
本文主要采用规范性研究方法，首先对高新技术企业的界定及其特点进行表述，然后分析了营运资金及资金管理的内容和高新技术企业的营运资金管理的特点，最后从我国高新技术企业营运资金管理现状及其成因出发，提出加强高新技术企业营运资金管理的对策。
本文主要结论在于：第一，界定高新企业需要一定的标准，不能只看经济领域是否处于技术进步较快的领域，更要看是否将高新技术转化为生产力。第二，我国高新企业营运资金现状主要体现为缺乏对营运资金结构管理的研究,营运资金结构的不合理，营运资金管理风险居高不下。第三，目前高新企业营运资金管理现状成因在于：缺乏营运资金管理的观念，没有建立营运资金管理制度以及缺乏有效的管理手段。
关键词：高新技术企业 营运资金 营运资金管理
Abstract:In the 1970s of the last century, the high-tech enterprises, becoming the focus of development in various countries.High and new technology industry to knowledge-intensive technology as the foundation, is the modern all industries of a country ‘s core, is also the important driving force of social sustainable development. But high-tech enterprises to differ with traditional business management form, aimed at high-tech enterprises working capital management is still a big gap. In this paper, with company of new and high technology industry based on the characteristics, use of working capital management related to the theoretical research of high-tech enterprises operating capital to raise money, use the management strategy, which is not only conducive to the promotion of high-tech enterprises optimize the allocation of financial resources, but also for the high-tech enterprise managers to provide decision-making basis, to our country is booming high-tech technology enterprise healthy development is of great theoretical and practical significance.
In this paper,using the normative approach, first expressed in the definition and characteristics of the high-tech enterprises, and then analyze the characteristics of content and high-tech enterprise of working capital and capital management, working capital management, working capital, and finally from the high-tech enterprises in China working capital management present situation and its causes proposed to strengthen the high-tech enterprise working capital management measures.
The main conclusions are: First,definition of high-tech companies requires certain standards,not only the economic field is in the field of rapid technical progress, more to see whether will be transformed into high-tech productivity.Second, China’s high-tech enterprises working capital status quo mainly manifests for the lack of working capital structure management, working capital structure unreasonable, working capital management risk of high.Third,the status quo causes of high-tech enterprises working capital management is: lack of operating funds management concepts, without the establishment of working capital management system and the lack of effective management means.
Key words：High-tech Enterprise Working Capital Working Capital Management
目录：
一、高新企业营运资金管理的理论研究
二、高新企业营运资金管理的现状成因分析
三、加强高新企业营运资金管理的对策
四、结 论
