Research On Working Capital Management Of Yonghui Supermarket Based On Stakeholder Perspective

Working capital management is a very important part of corporate financial management.It determines the survival and development of enterprises to some extent.Many facts show that the main culprit of bankruptcy is often the break of the capital chain.Since the 1930 s,domestic and foreign scholars have begun to study how to manage the working capital of enterprises,so that enterprises can improve operational efficiency and gain value added on the basis of continuous operation.After years of development,working capital management has a relatively mature theoretical basis,which can guide enterprise practice to a certain extent,but as the economic environment changes,the practical effect of such guidance on enterprises is weakening.People gradually found that the management of working capital of enterprises is not only affected by their own management methods,but also by the relevant interest groups.For enterprises,incorporating stakeholder influence factors into the consideration of working capital management has become an inevitable choice for enterprises to improve their own working capital management level.Through in-depth exploration of the relevant theories of working capital management and stakeholder management,this paper finds that the two have a common value orientation and the same concept of value distribution,and use this as a point of convergence to introduce stakeholder theory into working capital management theory.Research on corporate working capital management based on the perspective of stakeholders.And refer to the criteria for the classification of stakeholders by domestic and foreign scholars,classify enterprise stakeholders,and re-divide enterprise working capital projects based on stakeholder categories based on the relationship between different types of stakeholders and corporate working capital projects.On this basis,the evaluation index of working capital management efficiency based on the perspective of stakeholders is reconstructed.From the perspective of different types of stakeholders,combined with the financial indicators of enterprises,the problems existing in the management of working capital are analyzed.The purpose of this paper is to help companies clarify the role of stakeholders in the management of corporate working capital,so that enterprises can formulate strategies for stakeholders in the process of working capital management activities,achieve synergy between enterprises and stakeholders,and improve operational efficiency and profitability of enterprises.Ability to achieve value added.