摘 要近几年，中小企业间的角逐变得日剧白热化。营运资金是企业所有资金里最具活力的因素，是连接企业每个经营环节的枢纽。而它的管理作为企业管理主要的构成部分，能够在很多方面上反映出一个企业的生产经营管理水平。通过对广东众生药业股份有限公司的流动资产规模及内部结构、流动负债规模及内部结构、营运资金的流动性、安全性以及效益性、各渠道的营运资金等现状进行分析的基础上，进一步研究发现该公司营运资金管理存在流动资产内部结构不合理，货币资金过多、流动负债内部结构不合理，短期借款占比过高、应收账款数额大，回收力度差、存货周转时间太长、营运资金渠道管理水平低下等问题。针对营运资金管理存在的问题，众生药业公司应充分利用闲置资金、利用商业信用筹资，降低偿还压力和风险、加强应收账款管理，减少坏账、加强存货管理，提升管理水平、对营运资金渠道管理进行优化设计等。最后希望通过分析众生药业营运资金管理情况，能够为中小企业提供一些参考。关键词：众生药业 营运资金 货币资金 渠道管理 AbstractIn recent years, the competition among small and medium-sized enterprises has become increasingly fierce. Working capital is the most dynamic factor in all the capital of the enterprise, and it is the hub connecting every business link of the enterprise. As the main component of enterprise management, its management can reflect the level of production and management in many aspects. Based on the analysis of the current assets scale and internal structure, current liabilities scale and internal structure, working capital liquidity, safety and efficiency, working capital of various channels and so on, it is found that The company's working capital management has the problems of unreasonable internal structure of current assets, excessive monetary funds, unreasonable internal structure of current liabilities, too high proportion of short-term loans, large amount of accounts receivable, poor recovery, too long time of inventory turnover, and low level of management of worki...
