摘 要当今的经济飞速发展，企业之间的竞争也日益激烈。营运资金管理作为企业日常经营管理的关键环节之一，也是企业财务管理的关键内容之一，以加强营运资金管理为手段来提高企业竞争力尤为重要。本文首先简要介绍一些基本概念，例如营运资金管理的含义及其目标。同时，从企业现有概况，例如货币资金管理、存货管理、流动负债管理和应收账款管理等方面深入分析了目标公司具体的营运资金管理状情况。同时，根据海洋王照明科技有限公司的生产经营情况和过去四年的财务报表数据，分析了公司当前的营运资金管理状况，反映了公司控制营运资金不严格。体现在营运资金管理中现金变现困难，应收账款管理和货币资金管理问题，例如资金管理不善，库存管理方法不合理，债务比率高以及缺乏有效的管理绩效评估。针对以上的问题，提出了必须建立和完善货币资金管理制度以及加强对存货和应收账款的控制与管理，还有完善内部控制的建议与措施，使企业可以改善自身的不足，提高管理效率。关键词：营运资金 应收账款 流动负债AbstractIn Today's economy is developing rapidly, and competition among enterprises is becoming increasingly fierce. Working capital management is one of the key links in the daily management of an enterprise and one of the key contents of an enterprise's financial management. It is particularly important to enhance the competitiveness of an enterprise by strengthening working capital management. This article first briefly introduces some basic concepts, such as the meaning and objectives of working capital management. At the same time, from the company's existing overview, such as monetary fund management, inventory management, current liabilities management and accounts receivable management, etc., the in-depth analysis of the target company's specific working capital management status. At the same time, according to the production and operation situation of Ocean King Lighting Technology Co., Ltd. and the financial statement data of the past four years, the company's current working capital ...
