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【摘要】自20世纪以来，中国社会主义市场经济蓬勃发展。企业的规模以及数量也在相应的增加。在企业现有的经济模式运作下，企业面临较多的发展问题。企业自身的偿债能力，盈利能力以及营运能力都成为评价企业成功的决定因素。而营运资金作为企业流动的动脉，其管理需要严格和谨慎对待。企业没有稳固的资金链，想得到长远发展并不容易。加强营运资金管理，提高资金利用率，才能增强企业的营运能力。26174
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本文以江苏今世缘股份有限公司为实例，总结该企业所具有的营运资金管理特点，针对江苏今世缘股份有限公司在营运资金管理中存在的问题，如：资金周转能力弱、存货占用大等。可以通过对问题的分析，提出相应的解决对策，即：增强财务管理层的职业技术以及对营运资金树立新的认识、制定并完善企业的信用制度等，来改善和加强今世缘酒业的营运资金管理。
【毕业论文关键词】营运资金 营运能力 资金管理
Our country enterprise operating funds management analysis
- jiangsu side of this wine co., LTD., for example
Abstract:Since the 20th century, China's socialist market economy booming. The scale of the enterprise and the corresponding increase in raw Numbers. In the enterprise under the existing economic model, the development of the enterprises face more problems. Enterprise's own debt paying ability, profit ability and operation ability to appraise enterprise determinant of success. And working capital as the enterprise of the arteries, its management requires strict and careful treatment. Enterprise without solid capital chain, it is not easy to want to get long-term development. Strengthen the management of working capital, increasing the utilization of funds, to strengthen the enterprise operation ability.
Based on the side of this co., LTD in jiangsu as an example, summarizes the enterprise with the characteristics of working capital management, for this reason in jiangsu co., LTD. On the problems existing in the management of working capital, such as: weak cash flow, inventory carrying big, etc. Can be based on the analysis of the problems, put forward corresponding countermeasures, namely: the technique of professional financial management, as well as to the working capital to set up new knowledge, develop and perfect enterprise credit system and so on, to improve and strengthen this reason of working capital management.
Key Words: Working Capital, Operation ability, Management and Financing
目 录
引言 2
一、企业营运资金管理的概述 3
（一）企业营运资金管理的概念 3
（二）企业营运资金管理的特征 3
（三）企业营运资金管理的原则 4
（四）企业营运资金管理的战略 4
二、我国企业营运资金管理存在的问题和对策 6
（一）我国企业营运资金管理存在的特殊问题 6
（二）我国企业营运资金管理的对应解决政策 7
三、我国企业营运资金管理财务分析 7
（一）江苏今世缘酒业股份有限公司简介 7
（二）今世缘酒业股份有限公司营运资金管理的现状 8
四、完善江苏今世缘酒业股份有限公司营运资金管理的对策 14
（一）对营运资金预算进行控制 14
（二）企业需完善自身的信用制度 14
（三）优化现金资产利用率 15
（四）增强财务管理层的职业技术以及对营运资金树立新的认识 15