1摘要近年来，随着我国经济的快速发展，市场竞争越来越激烈，资金运营能力也越来越成为企业经营发展极为重要的一部分。企业的资金营运能力主要是指企业营运资金的效率与效益。通过对企业资金营运能力进行分析，有利于企业认识到自身的不足，从而优化企业的资源配置，提高企业的管理效率，提高资金利用效率，实现企业的可持续发展。通过分析韶关高启电子公司应收账款、存货、流动资产、固定资产、总资产的周转率等指标，发现目前公司资金运营能力有弱化的趋势。具体分析韶关高启电子公司资金运营能力存在的问题及其弱化的原因主要是应收账款周转率较低，收账速度较慢；存货管理决策不当；流动资产比重过高，盈利能力较弱；资产结构比例失衡，固定资产使用效率低；管理层资金运营管理意识淡薄。对此，韶关高企电子公司应提高经营管理能力，完善企业赊销体系；建立健全库存管理机制；调整流动资产比例，优化流动资产结构；调整非流动资产占比，加快投入运转；加强管理层的财务管理意识，从而提高企业的资金运营能力。关键词：资金运营应收账款流动资产存货管理AbstractInrecentyears,withtherapiddevelopmentofChina'seconomy,themarketcompetitionismoreandmorefierce,andtheabilityofcapitaloperationisbecominganimportantpartofthebusinessdevelopment.Thecapitaloperationabilityofanenterprisemainlyreferstotheefficiencyandefficiencyofitsworkingcapital.Throughtheanalysisofthecapitaloperationabilityoftheenterprise,itishelpfulfortheenterprisetorealizeitsownshortcomings,soastooptimizetheresourceallocationoftheenterprise,improvethemanagementefficiencyoftheenterprise,improvetheefficiencyofcapitalutilization,andrealizethesustainabledevelopmentoftheenterprise.Byanalyzingtheturnoverrateofaccountsreceivable,inventory,currentassets,fixedassetsandtotalassets,itisfoundthatthecapitaloperationabilityofthecompanyisweakening.ThemainreasonsfortheproblemsandweaknessofcapitaloperationabilityofGaoqielectroniccompanyinShaoguanarethelow2turnoverrateofaccountsreceivable,slowcollectionspeed,improperinventorymanagementdecision-making,highproportionofcurrentassets,weakprofitability,unbalancedproportionofassetstructure,lowuseefficiencyoffixedassets,andweakmanagementawarenessofcapitaloperation.Inthisregard,Shaoguanhigh-techelectroniccompanyshouldimproveitsmanagementlevel,improveitscreditsystem,establishandimproveitsinventorymanagementmechanism,adjusttheproportionofcurrentassetsandoptimizeitsstructureofcurrentassets,adjusttheproportionofnoncurrentassetsandspeedupitsoperation,andstrengthenthefinancialmanagementawarenessofthemanagementsoastoimproveitscapitaloperationability.Keywords:CapitaloperationAccountsreceivableCurrentassetsInventorymanagement目录一、引言..........................................................3二、资金运营相关理论分析........................................3（一）资金运营能力分析的概念....................................3（二）企业资金运营能力分析的目标................................4三、高启电子公司的资金运营现状分析............................4（一）应收账款周转情况分析......................................4（二）存货周转情况分析..........................................5（三）流动资产周转情况分析......................................6（四）固定资产周转情况分析......................................7（五）总资产周转情况分析........................................8四、高启电子公司的资金运营管理存在的问题.....................9（一）应收账款周转率较低，收账速度较慢..........................9（二）存货管理决策不当.........................................10（三）流动资产比重过高...
