中小贸易型企业营运资金管理问题研究基于X贸易公司的分析.doc

中小贸易型企业营运资金管理问题研究——基于X贸易公司的分析 Abstract The situation and the management of a corporation’s working capital affect its’ profit ability and financial risk directly. So if a corporation wants to keep a well-balanced operation, it must have edibility working capital. Since the small and medium enterprises take possession of above 90% in the amount of enterprises, which are the main power of the development of the country’s economy and the main body of the market, they have an important and non-ignorable contribution to the economic development. But compared with the big corporations, the small and medium enterprises can’t cope with the tests because of itself weak operation and management ability when faced with the 2008 American financial tsunami international economic market’s impact. To study their working capital management becomes an urgent item, especially many small and medium enterprises went bankrupt or deficit in 2011In this paper, first I introduce the theory of working capital, the contents, principles and the instructive concepts of working capital management. Then I show the idea of channel management over working capital management. Combined with the background of trade industry in China, working capital management is the key factor of small and medium enterprises in the market competition. Finally, I choose to make a case analysis. According to X corporation’s situation about the working capital management, I analyze its’ questions and put forward some measures from the aspect of supply chain and channel management. If small and medium enterprises want to develop in a long term, it needs to enhance themselves ability and management, establish the idea of the value chain management and the systematic working capital managementKey words: small and medium trade-oriented enterprises, working capital management, supply chain management, the channel management II 暨南大学硕士学位论文 目录 中文摘要. I Abstract. II 目录 III 1 绪论. 1 1.1 研究背景及目的. 1 1.2研究内