摘 要目前，我们国家的物流业正处于快速上升、快速发展的阶段，已经成为本世纪国民经济的增长点。虽然我们国家的物流业已经基本形成了现代物流服务网络布局，但是我们还是发现我们国家与发达国家相比还存在着很大的差距，出现的财务风险的可能性也会加大。本篇文章对流动资产的营运能力分析、总资产周转率的分析、非流动性资产的营运能力分析三个方面，了解到目前宏川智慧物流公司面临的财务现状，从该营运能力分析中看出造成该公司的财务问题的原因是账款未能及时收回、销售能力降低，存货增加、固定资产营运偏低、管理人员的专业素质有待提高。针对以上的问题，提出宏川智慧物流公司的改进策略，主要有完善信用政策，加强应收账款的管理、对存货进行科学管理、提高管理人员的专业素质等，从而帮助宏川智慧物流公司改善营运能力。针对当前形势,探讨宏川智慧公司的营运能力，然后根据这个原因去不断地寻找其控制措施，然后能够为我们营造出一个非常美好的工作氛围，快速促进物流业的健康发展。关键词：流动资产营运能力 固定资产周转率 应收账款AbstractAt present, China's logistics industry is in the stage of rapid development, has become the growth point of the national economy in this century. Although China's logistics industry has basically formed a modern logistics service network layout, but compared with developed countries, there is still a big gap, the possibility of financial risks will increase. Through the analysis of operating capacity of liquid assets, the analysis of the operating capacity of illiquid assets, the analysis of total asset turnover, this paper understands the current financial situation facing Hongchuan Smart Logistics Company, and from the analysis of the operating capacity, it is clear that the cause of the company's financial problems is that the accounts are not recovered in time, sales capacity is reduced, inventory increased, Fixed assets operating low, management personnel's professional quality needs to be improved. In view of the above problems, the improvement...
