一、营运资本政策的含义营运资本,是指企业一定时期内投放于流动资产上的资金。它主要包括现金、有价证券、银行存款、应收帐款、存货等。营运资本政策,是指对企业营运资本管理所采取的各种策略。它包括确定流动资产各项目的目标结构和流动资产的筹资方法。营运资本管理,是指企业在营运资本政策指导下所实施的对流动资产和流动负债的管理。它是对企业所有流动性项目所实行的一种财务管理 I. The meaning of the working capital policy Working capital refers to the capital that the company puts on liquid assets within a certain period of time. It mainly includes cash, securities, bank deposits, accounts receivable, inventory, etc. The working capital policy refers to various strategies adopted for the management of the working capital of an enterprise. It includes determining the target structure of each item of liquid assets and the method of financing the current assets. Working capital management refers to the management of current assets and current liabilities implemented by companies under the guidance of working capital policies. It is a kind of financial management applied to all liquidity projects of a company.