亚宝药业集团股份有限公司营运资金管理分析.docxVIP

PAGE II PAGE II 摘 要 一个企业想要维持正常的运转且避免外来的风险，就必须要拥有其适量的营运资金。因此，对于公司的财务管理来说营运资金管理那便是重中之重。全面的营运资金管理不仅有助于提升企业对营运资金的利用率，减少相关的支出，提升企业的盈利水平，还有助于合理分配营运资金应用于不同工序中的比例。我国医药商业企业属于流通企业，是连接医药生产企业和消费终端的“搬运大军”，其资金使用状况的控制和管理对企业的运营有着举足轻重的作用。此外，资金管理的有效性还对医药商业企业经营决策起到参考的作用。 本文选取亚宝药业集团股份有限公司为研究对象，首先阐述了论文的研究背景、目的及其意义、研究内容与研究方法及创新点，回顾了国内外营运资金研究现状。从营运资金的定义、营运资金的特点、营运资金管理的内容、营运资金管理的原则及其目标五个方面进行了理论阐述。详细的叙述了营运资金管理的内容，比如现金管理、短期有价证券投资管理、应收账款管理、存货管理、流动负债管理。紧接着，本文对亚宝药业营运资金管理现状讲行了分析。总结了亚宝药业集团股份有限公司营运资金所存在的问题，最后根据问题提出相对应的解决对策，将营运资金管理在公司的运行过程中体显现出来。 关键词：营运资金；管理；医药企业 ABSTRACT If an enterprise wants to maintain normal operation and avoid external risks, it must have the right amount of capital. Therefore, for the financial management of the companys working capital management that is the most important. Comprehensive working capital management not only helps to improve the utilization of working capital, reduce the related expenditure, improve the profitability of the enterprise, but also helps to reasonably allocate the proportion of working capital applied to different processes. Chinese medical and pharmaceutical commercial enterprises belong to circulation enterprises, which are the moving army connecting pharmaceutical production enterprises and consumer terminals. The control and management of the use of funds plays an important role in the operation of enterprises. In addition, the effectiveness of capital management also plays a reference role in the decision-making of pharmaceutical commercial enterprises. The definition of working capital, the characteristics of working capital, the contents of working capital management, the principles of working capital management and its objectives are discussed theoretically. Detailed description of the working capital management, such as cash management, short-term portfolio management, accounts receivable management, inventory management, negative debt management. Then, this paper analyzes the current situation of Yabao Pharmaceuticals