摘要:企业的资金是企业存在和进行各种经济投资活动的基础，是企业能进行日常经营活动的核心。企业若是想增加经济收入，就应该加快企业的资金周转速度，减少对企业资金的过多占用。企业的生产经营过程也就是企业资金不断流动以及其形式不断变化的过程。在企业能正常经营之后，面对市场环境，将要面对各种各样的困难，一旦资金短缺，使企业资金周转困难，企业将难以存在。

　　　本文从资金对企业的重要性着手，阐述了企业资金周转困难的集中常见原因，从存货周转、应收账款周转、资金结构、营业周期等方面简要概述解决困难的方法，并说明了信息收集、科学管理对企业提高资金周转速度的影响。

关键词：存货周转；应收账款周转；资金结构；营业周期

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