怎么用英语翻译论文摘要？

在商业企业中,营运资金占企业资金的绝大部分,其周转速度及平均占用余额直接影响企业效益,营运资金管理是财务管理的重中之重。本文分析了商业企业营运资金的内涵和特点，又分析了目前商业企业中存在的存货和应收账款资金占用不合理、预算控制不力等低效管理问题，提出了财务集中管理、制定合理信用政策等有效管理措施。

关键词：商业企业 营运资金 资金管理

In business enterprises, working capital funds account for the vast majority of enterprises, their turnover rate and average occupancy balance of a direct impact on enterprise efficiency, financial management of working capital management is a top priority. This paper analyzes the content of commercial enterprises and characteristics of working capital, and analyzed the current business enterprises that exist in inventory and accounts receivable amount of funds used unreasonable, ineffective and inefficient management of budget control problem, a centralized financial management, formulate a reasonable credit policies and effective management measures.

Key words: commercial enterprises working capital funds management

是这个翻译吧！

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