- 期刊
Research on Working Capital Management of Small and Medium-sized Enterprises from the Perspective of Internal Control Effectiveness
摘要
As an important part of modern economy and society, the healthy development of small and medium-sized enterprises has attracted more and more attention. Whether there are sufficient funds to support the development of small and medium-sized enterprises has become a key factor for their healthy development. The problem of working capital management has become increasingly prominent. The management of operating capital involves the management of current assets and current liabilities, which correspond to the management of working capital investment and the management of working capital financing respectively. Thus it can be seen that working capital is the foundation of small and medium-sized enterprises, and is also a high-risk project in small and medium-sized enterprises. With the introduction of corporate governance theory into enterprise management, effective internal control system has become an important guarantee for small and medium-sized enterprises to realize working capital management. This paper analyzes the relationship between the effectiveness of internal control and working capital management in small and medium-sized enterprises. By summarizing the problems existing in the working capital management of the interviewed small and medium-sized enterprises, optimization suggestions are put forward from the perspective of the effectiveness of internal control.
參考文獻
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