神泉酒业营运资本经营的研究 毕业论文.doc

神泉酒业营运资本经营的研究 内容摘要：营运资本经营是公司一般营业管理的首要组成部分，营运资本经营不善将形成公司资本的大幅度耗损，还可能会无法偿还公司到期债务，最后招致公司停业。眼下的市场中很多公司营运资本的经营存在很多问题，这些问题大大限制了公司生产运营的发展，然而公司的生存与发展在很大程度上依赖于营运资本的管理和运行。因此，研究营运资金的管理问题具有很重要的现实意义。营运资金是市场上流通性最大、盘活量最大和转变最快的部分。营运成本经营的高下，不单单阻碍着企业资金的流动性，更重要的是阻碍着企业的成本与效率。因为部分公司对于营运资资本经营缺少应有的关心，在营运资本经营上存在着营运资本低效率运营、营运资本经营不足等问题。本文在总结以前财务经营里关于营运资本经营理论的基础上，发现了当下酿酒业-（神泉酒业）营运资本经营上存在的问题并分析其成因，而后围绕这些原因提出了解决措施，同时也列举了许多加强营运资本经营的详细方法，期望对公司营运资本经营起到积极作用。 关键词：营运资本 流动资本 管理 Shenquan liquor research of working capital managementAbstract: Working capital management is the first part of the company general business management, poor management of working capital will form a large loss of corporate capital, may also are unable to repay the debts that are due, finally cause the company out of business. Now many of the companys working capital management in the market has a lot of problems, these problems greatly limit the development of the company operations, but the companys survival and development to a great extent, depends on the working capital management and operation. Therefore, the research of working capital management problem has very important practical significance. Working capital is the largest and revitalize the largest amount of liquidity in the market and change its part of the fastest. Operating cost management, not only hinder the liquidity of the corporate capital, more important is hampering the cost and efficiency of enterprises. As part of the company for the operation of the venture capital business lack proper care, there is working capital in working capital management and the shortage of working capital management with low efficiency problem. Before this article summed up in the financial management of working capital management theory, on the basis of winemaking - Shenquan liquor were found out in the existing problems in working capital management and analyzes its causes, and then around these reasons put forward the solving measures, at the same time also enumera