企业营运资金管理存在问题及对策研究-以中天科技集团为例.docxVIP

PAGE PAGE I 企业营运资金管理存在问题及对策研究 ——以中天科技集团为例 摘 要 流动资产与流动负债的差可为营运资金，它扮演着流动资本的角色，其营运资金管理更是一种动态的过程，对企业的生存与发展起了重要作用。本文先简单阐述营运资金及营运资金管理的基本概念理论知识。后以中天科技集团为例，简要说明企业概述并分析企业的财务状况，紧接着根据集团2014-2018年财务数据计算相关指标，以此对流动资产管理中货币资金、存货、应收账款等管理及流动负债管理进行详细分析，再根据分析的结论来总结中天科技集团存在一些营运资金管理问题，如有：资产的结构不合理化、应收账款占用多以及负债结构不合理等等，并对此提出合理优化营运资金结构、加强应收账款管理、完善管理制度等优化对策。 关键词：营运资金；营运资金管理；中天科技集团 PAGE PAGE II Research on the Problems and Countermeasures of Enterprise Working Capital Management. Abstract The difference between current assets and current liabilities as working capital, which plays the role of floating assets. Working capital management as well as is a process of dynamic state, which influence on the survival and development of company. First of all, the text briefly expounds the basic concept and theoretical knowledge of working capital and working capital management. And then a case study of Zhongtian technology group, briefly explain company summarize and financial situation.On top of according to the group of 2014-2018 years s financial data to particularly analyze what monetary fund,goods and receivables in current asset management, and carry on the detailed analysis of current liabilities management.The last,based on the conclusion of analysis to summarize Zhongtian technology group,can find there are some working capital management problem, such as unreasonable assets structure , accounts receivable takes up more and unreasonable debt structure, etc., then addressing the above issues ,propose optimal countermeasures that reasonably optimizing the structure of working capital, strengthening the accounts receivable management, perfecting the management system of optimization countermeasures. Key words:working capital; working capital management; Zhongtian technology group 目 录 TOC \o 1-3 \h \u 摘 要 I Abstract II 一、引 言 1 （一）选题的背景与意义 1 1. 选题背景 1 2. 选题意义 1 （二）文献综述与研究现状 1 1. 国外营运资金管理研究综述 1 2. 国内营运资金管理研究综述 1 3. 国内外文献评述 2 （三） 研究的内容与方法 2 1.