摘 要随着国内外经济的迅速发展，企业的发展在国民经济中越来越重要。市场经济的运行直接受到企业发展质量的影响。企业的经营风险以及能否实现利益最大化受到营运资金管理的影响，这是现代企业财务管理的重要组成部分。但是，缺乏合理的营运资金管理计划仍是企业风险频繁发生甚至破产的重要原因之一。阅读了大量营运资本管理文献之后，本文主要以日出东方公司为例，首先介绍企业的相关经营与发展情况。接着对企业的各个关键周转期进行分析评价，发现日出东方公司存在营运资金运行效率低、营运资金不足，融资渠道单一、营运资金结构缺乏合理性、营运资金管理方法亟待改进的问题。最后针对日出东方公司营运资金管理现状的不足提出合理的解决方法。关键词：日出东方 营运资金管理 周转期AbstractWith the rapid development of domestic and foreign economy, the development of enterprises is more and more important in the national economy. The operation of market economy is directly affected by the quality of enterprise development. The management of working capital affects the operation risk and the maximization of profit, which is an important part of modern enterprise financial management. However, the lack of a reasonable working capital management plan is still one of the important reasons for the frequent occurrence and even bankruptcy of enterprise risks. After reading a lot of working capital management literature, this article mainly takes Solareast Holdings Co., Ltd. as an example, and first introduces the related operation and development of the company. Then analyze and evaluate the key turnover periods of the enterprise, and found that Solareast Holdings Co., Ltd. has problems such as low working capital operating efficiency, insufficient working capital, single financing channels, lack of reasonable working capital structure, and urgent improvement of working capital management methods. Finally, a reasonable solution to the current situation...
