摘 要近年来，我国社会经济正处于快速发展的状态，在竞争异常激烈的社会经济大环境中，许多企业开始思考如何才能促进自身的健康可持续营发展。作为财务管理中主要组成部分之一，营运资金管理是企业生存和发展的根基。科学有效的营运资金管理,不仅可以体现出企业经营管理水平,而且可以提高企业的经营效益，实现企业的目标。本文通过调查明丰纺织有限公司营运资金的管理现状,经过分析发现当前明丰纺织有限公司营运资金的管理中存在存货周转期长、应收账款回收慢、营运资金管理方式单一、应付账款周转期过长,财务风险大以及现金周转期长,营运资金管理制度不完善等问题。针对企业在营运资金管理中存在的问题与不足,通过分析影响营运资金管理的相关财务指标,列举了一些相应的解决措施,帮助明丰纺织有限公司合理管理好营运资金，在提高其管理能力的同时促进企业健康发展。关键词：营运资金管理 营运资金周转期 存货周转率 应收账款周转率 AbstractIn recent years, China's social and economic development has developed rapidly. In the socio-economic environment where competition is fierce, many companies have begun to think about how to promote their healthy and sustainable development. As one of the main components of financial management, working capital management is the foundation for the survival and development of an enterprise. Scientific and effective working capital management can not only reflect the level of enterprise management and management, but also improve the operating efficiency of the enterprise and achieve its goals. This paper investigates the management of working capital of Ming feng Textile Co., Ltd., and finds out that the current management of working capital of Ming feng Textile Co., Ltd. has a long inventory turnover period, a slow recovery of accounts receivable, a single working capital management method, and accounts payable Problems such as long turnover period, large financial risks, long cash turnover period, and imperfect working capital management ...
