张家口熙源公司营运资金管理问题及对策研究.docVIP

张家口熙源公司营运资金管理问题 及对策研究 摘 要 近年来，随着市场经济的快速发展，企业营运资金管理在企业管理中表现了至关重要的作用。营运资金管理涉及企业管理的全部内容，在当今现金流重要的经济体制社会中，公司能不能够有效实施营运资金管理，考虑到营运资金的安全、风险、盈利能力，决策者可以实现高效、稳健、稳定的增长。然而，由于企业营运资本管理和领导的失败案例频频发生，这清楚地表明，我国企业的营运资本制度设计上的缺陷，实际上失去作用。针对这一问题，对营运资金公司进行分析，找出其公司存在的缺陷和内部控制所存在的缺陷，完善内部控制具有重大而主要的意义。本文从张家口熙源贸易有限公司的实际情况出发，对营运资金管理的相关问题进行研究。本文最初概述了企业营运资金经管的发生、发展和企业营运资金的基本理论有关内容，揭露张家口熙源贸易有限公司的营运资金管理近况；其次，分析了营运资金管理的问题及成因问题；最终针对张家口熙源贸易有限公司营资本运管理中问题提出解决对策和意见。 关键词：营运资金管理；应收账款周转；存货；流动资产 ABSTRACT With the development of our national economy, the enterprise working capital management in the enterprise plays a more and more important role. More and more shows its importance in the flow of funds in the market economy society.Working capital safety, risk, profitability, determine whether the enterprise to achieve high efficiency, stable, healthy growth. However, due to the failure of the enterprise operating funds management and leading cases occurred frequently, which clearly shows that our enterprises working capital system design flaws, lose effect in effect. In view of this, the status quo of enterprise working capital analysis and to find out the defects and deficiencies of existing internal control, to improve is great significance. The from the actual situation of XiYuang dairy company, to study the related problems of working capital management. First an overview of the basic theory of working capital management of enterprises, and enterprise working capital related content, current situation of working capital management of dairy; followed by problems causes of these problems; finally put forward countermeasures to solve the problems of working capital management in XiYuang dairy, give advice. Key words: Working Capital Management; Accounts Receivable; Inventory; Liquid As