摘 要对于中小企业来说，企业的生活来源与发展离不开营运资金的供给，营运资金是促使企业正常运转不可缺少的重要组成要素，所以营运资金管理在企业的财务管理中起着极其重要意义。本文首先概述营运资金管理的相关理念，再结合广州香雪制药公司所处状况及自身基本情况来对营运资金管理进行分析，寻找香雪制药公司在营运资金管理中所出现的一些缺陷，如企业应收账款回收速度慢、商品库存积压问题严重、短期负债结构不合理、营运资金管理结构缺乏合理性安排、管理意识弱等，并根据这些问题，客观、有效地提出解决措施及方案，如加强应收账款管理与存货管理、合理控制流动负债、优化营运资金管理结构、加强对营运资金管理的重视等。所以，公司要优化企业的营运资金管理，增加盈利，提升企业竞争力。关键词：香雪制药 营运资金管理 存在问题 AbstractFor small and medium-sized enterprises,the source of life and development of enterprises cannot be separated from the supply of working capital. Working capital is an essential component to promote the normal operation of enterprises. Therefore,working capital management plays an extremely important role in the financial management of enterprises. the paper first outlines the relevant concepts of working capital management. Combined with the situation of Guangzhou Xiangxue Pharmaceutical Company and its own basic situation,the working capital management is analyzed. Looking for some defects in working capital management of Xiangxue Pharmaceutical Company，such as enterprise accounts receivable recovery speed is slow,the problem of overstock of commodity stocks is serious, short-term debt structure is unreasonable,the management structure of working capital lacks reasonable arrangement,weak management awareness,etc. And aim at these problems,objectively and effectively put forward solutions and plans. For example,strengthening Accounts Receivable Management and Inventory Control,Reasonable Control of Current Liabilities,Optimizing the Man...
