摘要:企業的資金是企業存在和進行各種經濟投資活動的基礎，是企業能進行日常經營活動的核心。企業若是想增加經濟收入，就應該加快企業的資金周轉速度，減少對企業資金的過多占用。企業的生產經營過程也就是企業資金不斷流動以及其形式不斷變化的過程。在企業能正常經營之后，面對市場環境，將要面對各種各樣的困難，一旦資金短缺，使企業資金周轉困難，企業將難以存在。

　　　本文從資金對企業的重要性著手，闡述了企業資金周轉困難的集中常見原因，從存貨周轉、應收賬款周轉、資金結構、營業周期等方面簡要概述解決困難的方法，并說明了信息收集、科學管理對企業提高資金周轉速度的影響。

關鍵詞：存貨周轉；應收賬款周轉；資金結構；營業周期

Abstract:Business capital is the fundamental basic of the existence of enterprises and many other economic and investment activities, and at the same time, core of operation of business. If the company wants to increase the economic income, it should increase the speed of capital turnover, and reduce the takes up on business capital. The process of production and management of enterprises is also the process of the constant flow of business capital and the form of capital being changing. After the enterprise being normal operating, it will face many kinds of difficulties in the market environment. When the company facing a shortage of capital, the business capital will meet many problems, the company will be difficult to continue.

　　　This article begin with the importance of capital, describes the common causes of difficulties of business capital turnover and find solutions on inventory turnover, accounts receivable turnover, capital structure, business cycle aspects, and describes the influence of management information collection and science information on improving the speed of business capital. 

Keywords   Inventory turnover   Accounts receivable turnover   Capital structure  Business cycle