摘 要由于中国经济体制的逐步完善，人民的生活越来越富裕，消费水平能力也随之提高，从而越来越多的公司活跃在中国市场，各个公司都越来越注重自己的金融活动。财务能力的高低，更是直接影响企业的存亡。良好的财务分析体系是每个公司必不可少的，所以企业管理者应该更加重视财务分析。当我们要对企业信息进行解读的时候，我们通常是要到财务分析指标体系的，它可以精准的为我们提供各类数据资料，通过它可以做出有利于企业发展的的决定，从而对企业的生存发展提供有利影响，以此达到提高企业经济效益和保障企业平稳健康发展的目的。营运能力是企业发展必不可少的手段，营运能力分析也是企业日常所必需的，但是往往很多公司对营运能力的分析不够上心重视。这是很多公司存在的通病，也是不利企业发展的，是企业健康发展道路上存在着的隐患。本文通过对快递有限公司分析，将其营运能力作为分析目标，通过营运能力现状，流动资产周转率等进行详细分析。同时针对在有限公司实习期间所面临的实际问题，对于现金持有量不合理，存货管理力度不够，对应收账款管理不善，对流动资产管理松懈提出应对策略，同时给与企业参考价值。关键词：营运能力；应收账款周转率；流动资产周转率；现金持有量AbstractDue to the gradual improvement of China's economic system, people's lives are becoming richer and richer, and their ability to consume has also increased. As a result, more and more companies are active in the Chinese market, and each company is paying more and more attention to its financial activities. The level of financial ability directly affects the survival of an enterprise. Therefore, financial analysis, as a method of discovering business problems in advance, has also attracted more and more enterprises. As an important means of enterprise information analysis, enterprise financial analysis index system provides financial decision-making data for enterprise decision-makers, makes scientific decisions, grasps the correct enterprise development direction, achieves the goal of maximizing economic benefits, and plays a supporting and supporti...
