本科论文四川长虹电器股份有限公司营运资金管理问题研究摘 要由于市场经济的不断发展，导致现代企业的竞争日益激烈，因此公司管理层开始意识到营运资金管理对一个企业的持续经营与发展具有不可或缺的作用。在企业的生产经营活动中营运资金是最具活力的一方，它具有许多利于公司的特点，例如流动大、变化多、周转力强 。可以说企业的生存和发展在很大程度上是维系于营运资金的周转情况的。 本文以四川长虹电器为研究对象，对其 2016-2018 年的营运资金进行概述，以渠道和要素两种理论为起点分析四川长虹电器存在的营运资金管理问题，在研究调查过程中发现其在应收账款和存货周转率以及营运资金结构等方面存在问题，于是笔者通过大量阅读国内外文献 ，然后针对长虹电器的流动资产的结构、单个项目指标以及采购渠道、生产渠道、营销渠道存在的问题进行分析，最后提出解决对策。四川长虹电器是我国著名的家电企业，通过研究营运资金管理中存在的问题，有望为其他消费类电子公司提供参考，改善其营运资金结构并增强其核心竞争力。本科论文关键词：营运资金；应收账款；存货；渠道AbstractDue to the continuous development of market economy, the competition of modern enterprises is increasingly fierce. Therefore, the management of the company begins to realize that working capital management plays an indispensable role in the sustainable operation and development of an enterprise. Working capital is the most dynamic part in the production and operation activities of an enterprise. It has many characteristics that are beneficial to the company, such as large flow, many changes and strong turnover. It can be said that the survival and development of enterprises are largely dependent on the turnover of working capital. This paper takes Sichuan Changhong Electric Appliance as the research object, summarizes its working capital from 2016 to 2018, analyzes the problems of working capital management of Sichuan Changhong Electric Appliance from the two theories of channel and factor, and finds problems in receivables,...
