CAJ | 학술논문

第一次危机为以后危机中营运资金管理储存了经验，从而减少了危机对企业的影响，由于企业对管理环境研究不够，割裂了各项目之间内在的逻辑关系，使得企业营运资金管理效率偏低，因此提出立足于环境、以风险为导向、嵌入价值链管理的企业营运资金管理模式。
제일차위궤위이후위궤중영운자금관리저존료경험，종이감소료위궤대기업적영향，유우기업대관리배경연구불구，할렬료각항목지간내재적라집관계，사득기업영운자금관리효솔편저，인차제출립족우배경、이풍험위도향、감입개치련관리적기업영운자금관리모식。
The first crisis provides experience for the management of working capital in the next crisis so that the influence of cri-sis on enterprises can be reduced. Taking into account insufficient research into managing conditions, separation of logical relations a-mong all the items and low managing efficiency of working capital, this paper proposes a managing mode for enterprises’ working capital management which is based on managing conditions, risk-orientation and inserted value-chain management.