摘 要目前，企业流动资产运营管理对于企业的影响已经达到了前所未有的重要，其对于企业的前途发展具有决定性的地位，所以流动资产运营管理已经受到了多方人士的关注。即使人们也开始将注意力放在了企业上，其中有很多研究对于企业的发展非常有借鉴性，但是，由于我国的学者关注流动资产运营管理的研究还比较短，尚未研究出完善的理论体系，目前得出的理论还只是建立在国外研究的基础之上，对于现阶段我国企业的发展没多太多的借鉴意义。本文运用规范性研究手段，在查找了知网有关流动资产运营的相关论文后，找到了相关的研究理论和案例，并且结合了我国企业的具体情况进行了分析，以苏州科瑞机械制造有限公司为例，分析了其在流动资产运营管理当年的现状和存在的问题，结合了我国的运营资金管理理论，对苏州科瑞机械制造有限公司的问题提出了解决方案[5]。关键词：企业；流动资产运营；流动资产运营管理；苏州科瑞机械制造有限公司AbstractAt present, the impact of working capital management for small and medium-sized enterprise has reached unprecedented important, its for the future development of the enterprise has a decisive position, so the management of working capital has received the attention of many people. Even if people also began to focus on the small and medium-sized enterprises, there are a lot of research for the development of the enterprise has helps very much, but, because our country the study of the scholars focus on working capital management is relatively short, has not yet developed the perfect theory system, at present it is concluded that the theory is only based on the study abroad, for the present development of China's enterprises did not too much more significance. This paper USES normative research methods, to find the net after the relevant thesis about the working capital, found out the related theory and case study, and combined with the specific situation of the enterprises in our country are analyzed, in xinxiang tianfeng machinery m...
