摘 要近年来，在市场经济和科学技术不断加快步伐的前提下，许多企业在营运资金管理上也做了非常多的改进。营运资金作为企业日常经营活动的主体，营运资金管理的好坏直接影响企业的发展，如果营运资金管理不善，企业会慢慢走向破产。因此,公司对日常收支活动要加强管理 ,这对公司的营运管理具有非常重大的影响。然而,还是有很多公司在营运资金管理方面，不能清楚地认识到它的重要性,并且还会在这方面存在很多的问题,对企业的获益有着很大的影响。本文以营运资金管理为重点，以某测绘公司为例，对该公司营运资金管理中存在的现金管理制度不完善、公司闲置资金过剩、应收账款信用评价体系不健全和缺乏应收账款的催款系统等问题进行探讨。同时，本文结合该公司的组织结构、经营特点和业务性质, 提出完善的现金管理制度、合理的利用闲置资金、建立健全客户信用评价体系、构建应收账款的催款系统等一系列的措施。通过提高资金的周转速率和降低现金的存储量，使企业更好的去使用营运资金，并提升企业资金的周转能力，最终给企业带来更多的收益。关键词：营运资金管理；现金管理；应收账款AbstractIn recent years, many enterprises have made tremendous improvement in working capital management on the premise of the maturing market economy and science and technology. As the main body of the daily operation, working capital directly affects the development of the enterprise and imperfect working capital may lead the company to bankrupt. Therefore, the company needs to strengthen the management of its daily income and expenditure, which has an extremely important impact on the company's operation and management. However, many companies still cannot clearly understand the importance of working capital management, which even have a negative impact on the benefits of enterprises.This paper takes Dalian Haitian Surveying and Mapping Company as an example, focusing on working capital management, to discuss the problems of imperfect cash management system, excessive idle funds, imperfect credit evaluation system of account recei...
