论企业零运营资金的战略选择

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浙江财经学院本科生毕业论文（设计）

论企业实施零营运资金的战略选择

摘要：随着企业间竞争的日益激烈，提高资金利用率，使盈利性达到最高标准是众

多企业的追求。近来，尤其是国内企业，渐渐对营运资金管理重视起来，营运资金关系

到资金链的维持，同时也关系到合理资本结构的确定，有着重要的战略意义。随之产生

的对高效率的零营运资金的研究也体现了企业的迫切需求。然而并不是所有的企业都适

合这种方式，盈利性和风险性总是相对应的，有的企业盲目降低营运资金反而会因此陷

入高风险的泥淖。笔者将在此文中展开探讨实施零营运资金的企业应选择的战略。

关键词：营运资金；战略选择；库存管理；应收账款；现金；战略伙伴

Strategic Choice of Implementing Zero Working Capital

Pattern in Modern Chinese Enterprise

Abstract: With the increasingly fierce competition among enterprises, improving capital

utilization is the pursuit of many enterprises so that their profitability could meet the highest

standard. Recently, enterprises especially domestic ones, gradually emphasize on working

capital management. Working capital which is related to the maintenance of the capital chain,

which is also related to the determination of a reasonable capital structure, has important

strategic significance. The subsequent study of high efficiency zero working capital also

reflects the urgent needs of the enterprise. However, not all enterprises are suitable for this

method, because profitability and risk always corresponds to each other. If some companies

blindly reduce the working capital, they will be caught in the Dilemma of high risk. In this

article, an attempt has, therefore, been made to undertake a study on the strategy companies

should choose, if they want to implement zero working capital patterns.

Key words: working capital; strategic choice; inventory management; accounts

receivable; cash; strategic partners

浙江财经学院本科生毕业论文（设计）

1 引言 .............................................................................................................................. 1

2 背景及研究范围 .......................................................................................................... 1

2.1 背景 ................................................................................................................... 1

2.1.1 传统观念 ................................................................................................ 1

2.1.2 新理念 .................................................................................................... 2

2.1.2.1 基于项目的营运资金管理 ......................................................... 2

2.1.2.2 基于综合方法的营运资金管理 ................................................. 2

2.1.2.3 基于供应链学说的营运资金管理 ............................................. 3

2.1.2.4 基于渠道管理的营运资金管理 ................................................. 3

2.2 研究范围 ........................................................................................................... 3

3 零营运资金的可行性、优缺点 .................................................................................. 4

3.1 零营运资金的可行性 ....................................................................................... 4

3.1.1 性质分析 ................................................................................................ 4

3.1.2 案例分析 ................................................................................................ 5

3.2 零营运资金的优缺点 .................................................................................... 8

3.2.1 零营运资金的优点 ................................................................................ 8

3.2.1 零营运资金的缺点 ................................................................................ 8

4 影响零营运资金战略的因素 ............................................................................... 9

4.1 采购渠道 ........................................................................................................ 9

4.2 生产渠道 ...................................................................................................... 10

4.3 营销渠道 ...................................................................................................... 10

5 企业实施零营运资金的战略选择 ............................................................................ 11

5.1 合适的企业经营理念 ..................................................................................... 11

5.1.1 稳健型的总体战略 .............................................................................. 11

5.1.2 激进型的财务政策 .............................................................................. 11

5.1.3 实现企业利益最大化的财务目标。 .................................................. 12

浙江财经学院本科生毕业论文（设计）

III

5.1.4 高效的执行体制 .................................................................................. 12

5.2 健全的内部控制 ............................................................................................. 12

5.2.1 采购渠道的内部控制 .......................................................................... 12

5.2.2 生产渠道的内部控制 .......................................................................... 13

5.2.3 营销渠道的内部控制 .......................................................................... 14

5.2.3.1 应收账款的控制 ....................................................................... 14

5.2.3.2 客户关系管理 ........................................................................... 15

5.2.3 非经营营运资金的控制 ....................................................................... 15

5.3 良好的信用 ..................................................................................................... 15

6 结束语 ........................................................................................................................ 15

参考文献 .......................................................................................................................... 17

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摘要：

浙江财经学院本科生毕业论文（设计）I论企业实施零营运资金的战略选择摘要：随着企业间竞争的日益激烈，提高资金利用率，使盈利性达到最高标准是众多企业的追求。近来，尤其是国内企业，渐渐对营运资金管理重视起来，营运资金关系到资金链的维持，同时也关系到合理资本结构的确定，有着重要的战略意义。随之产生的对高效率的零营运资金的研究也体现了企业的迫切需求。然而并不是所有的企业都适合这种方式，盈利性和风险性总是相对应的，有的企业盲目降低营运资金反而会因此陷入高风险的泥淖。笔者将在此文中展开探讨实施零营运资金的企业应选择的战略。关键词：营运资金；战略选择；库存管理；应收账款；现金；战略伙伴StrategicCho...

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