摘 要面对于竞争日益激励的市场环境，企业若想在市场中占据一席之地，那么营运资金管理就十分重要。对于企业而言，制定合理的运营资金管理模式，不仅有利于企业提高资金的使用效率，促使资金得以合理分配，且对于应收账款回收、存货周转率提升也有一定的促进作用。本文选取朗公司为研究案例，针对其营运资金管理存在的应收账款周转率低、存货缺乏有效的控制、缺乏完善的营运资金管理信息系统等问题，最后结合理论依据，针对存在的问题提出加强应收账款的管理、加强存货管理、完善营运资金管理信息系统建设等改进措施。希望通过本文的研究，为企业营运资金管理提供借鉴，也让更多企业了解到营运资金管理的重要性。关键词：营运资金管理 应收账款周转率 存货周转率 In the increasingly fierce market competition, the management of working capital has become an important breakthrough for the sustainable and healthy development of enterprises. Having a reasonable working capital management model will help enterprises to maximize the use of funds and avoid unnecessary capital occupation, improve the recovery rate of accounts receivable, better control the inventory turnover rate.Taking Lancy Corporation . Ltd. as an example, Aiming at the problems of its working capital management, such as the low turnover rate of accounts receivable, the lack of effective control of inventory, the lack of a perfect working capital management information system, etc., finally, combining with the theoretical basis, the paper proposes improvement measures such as strengthening the management of accounts receivable, strengthening the inventory management and improving the construction of working capital management information syste.In order to emphasize the criticality of working capital management in the daily operation of the enterprise, to strengthen the management of working capital, enterprises should find the existing problems in a timely manner, and make reasonable a...
