【摘要】 数字化时代，智慧财务管理的理念和科学方法的应用促进了财务管理现代化转型，同时也给企业的管理方式带来新的变化，在此背景下，企业财务管理和营运资金管理面临新的形势。对数字化背景下的企业财务管理和营运资金管理分别进行分析，探讨数字化企业财务管理的含义和实现路径以及数字化对营运资金管理的提升与帮助。在此基础上提出企业财务管理与营运资金管理的新对策。研究结论可以为现代企业提高财务管理水平和营运资金管理质量提供有益支持。更多还原

【Abstract】 In the digital era, the application of intelligent financial management concepts and scientific methods has promoted the modernization and transformation of financial management, while also bringing new changes to the management methods of enterprises.In this context, enterprise financial management and working capital management are facing new situations.Analyze the financial management and working capital management of enterprises under digitalization, and explore the meaning and implementation path of digital enterprise financial management, as well as the improvement and assistance of digitalization in working capital management.On this basis, new strategies for enterprise financial management and working capital management are proposed.The research conclusion can provide beneficial support for modern enterprises to achieve financial management level and working capital management quality.更多还原