I浅析企业营运资金管理——以美的集团为例内 容 摘 要企业营运资金管理问题是当今我国经济发展中的一个重要问题，随着经济全球化进程的不断加深,营运资金管理对于企业未来的生存与发展发挥了至关重要的作用，但在实际的管理运用中凸显出许多企业资金管理不到位及对管理不够重视等问题。为了能够更好的促进企业的经营活动，诸多国内外专家学者对此问题展开了一系列深入的研究讨论，在加强企业营运资金管理能力方面提出诸多观点和建议。文章对有关当今企业营运资金管理的研究成果进行了综述，并在此基础上以美的集团为研究对象提出了加速企业资金运转、降低资金占用成本的研究思路。关键词：营运资金；营运资金管理；美的集团IIAbstractWorking capital management is an important issue in the economic development of our country. With the deepening of economic globalization, working capital management plays a vital role in the future survival and development of enterprises. But in the actual management application, many enterprises' fund management is not in place and not enough attention to the management and so on. In order to better promote the business activities of enterprises, many experts and scholars at home and abroad have carried out a series of in-depth research and discussion on this issue, and put forward many views and suggestions on strengthening the management ability of working capital of enterprises. This article carries on the research achievement about the current enterprise working capital management. Taking Midea as the research object, this paper puts forward the research thought of speeding up the operation of enterprise funds and reducing the cost of capital occupation.Keywords：Working capital management; MideaIII目 录一、 前言........................................................................1二、营运资金管理的概念...........................................................1（一）营运资金的概念..............................................
