I摘要长久以来，企业营运能力分析作为企业信息的重要资源，为企业决策者提供了财务报表分析的数据资料，为企业决策者做出正确的决策提供了重要的支持。企业营运的能力分析是债权人、经营者以及投资者深入了解企业经营的现状以及评价企业经营的现状从而在预测企业的未来的基础上做出更加合理的决定的一个企业信息以及根据。企业若想更加长远、稳定地发展，从而得到更好的利益，就必须要将企业营运的能力分析放在首位。所以，本文以我爱我家为企业营运的能力分析的调查对象，将对于我爱我家营运的能力分析里的应收账款周转率、总资产周转率以及流动资产周转率作为三个重要指标进行更加仔细地研究分析，而且提出当中存在的问题并给予调整意见。关键词：营运能力，总资产周转率，流动资产周转率，应收账款周转率IIAbstractForalongtime,enterpriseoperationalcapabilityanalysis,asanimportantresourceforenterpriseinformation,providesenterprisedecisionmakerswithdataforfinancialstatementanalysis,whichprovidesimportantsupportforcorporatedecisionmakerstomakecorrectdecisions.Theabilityanalysisofthebusinessoperationisacorporateinformationandbasisforcreditors,operatorsandinvestorstohaveadeeperunderstandingofthecurrentsituationofbusinessoperationsandtoevaluatethecurrentstatusofbusinessoperationsandtomakemorereasonabledecisionsbasedonthepredictionofthefutureoftheenterprise.Ifenterpriseswanttodevelopmorelong-termandstable,andthusgetbetterbenefits,theymustputtheanalysisoftheabilityofbusinessoperationsinthefirstplace.Therefore,thisarticletakestheanalysisoftheabilityanalysisofmyfamily'sbusinessoperationasthethreeimportantindicatorsoftheaccountreceivableturnoverrate,totalassetturnoverrateandcurrentassetturnoverrateintheanalysisoftheabilityofmyfamily.Studytheanalysismorecarefully,andasktheproblemsthatexistandgiveadjustments.Keywords：Operatingcapacity,totalassetturnover,currentassetsturnover,accountsreceivableturnoverIII目录摘要..............................................................IAbstract...........................................................II一绪论............................................................1（一）选题背景及意义.........................................................................................1（二）国内外研究现状.........................................................................................1（三）选题方法.....................................................................................................2二相关概念与理论分析..............................................4（一）营运能力的概念.........................................................................................4（二）营运能力的本质及意义.............................................................................41.有助于加强企业的经营管理.......................................................................42.有利于企业投资者做出正确的投资决策...................................................43.分析企业资产运用的能力和潜力...............................................................5（三）营运能力的分析的指标.............................................................................5三我爱我家集团营运能力分析........................................6（一）我爱我家集团背景.....................................................................................6（二）我爱我家集团营运能力指标分析.............................................................61我爱我家集团应收账款周转率.............................................................
