摘要近年来，随着中国经济的快速发展，消费者对家电产品的需求也在不断增加，为满足消费者的需求，大多数中国家电制造企业都扩大了生产能力，增加了资产和采购，改善了销售渠道状况，在企业不断促进发展的情况下，良好的营运资金管理对公司业务的发展至关重要。良好的营运资金管理可以提高公司的营运资金周转率，从而以较低的营运资金成本维持正常的生产和业务运作，进而帮助公司提高资本效率和盈利能力。本文选择了在家电行业经营的四川长虹企业作为研究对象。首先对营运资金管理理论进行了理论概述。其次，简单介绍了四川长虹企业的基本情况，分析了近年来四川长虹企业在营运资金管理过程中资金的结构和财务的状况以及营运资金管理的现状。然后，进一步找出了各渠道在其中存在的问题与不足之处及背后产生的原因，最后，提出相应的解决对策和改进建议并进行总结。关键词：营运资金管理；财务分析；四川长虹ABSTRACTInrecentyears,withtherapiddevelopmentofChina'seconomy,consumerdemandforhomeapplianceshasincreased.Tomeetconsumerdemand,mostChinesehomeappliancemanufacturingcompanieshaveexpandedtheirproductioncapacity,increasedtheirassetsandpurchasesandimprovedtheirsaleschannelprofile.Withcompaniescontinuingtopromotegrowth,goodworkingcapitalmanagementiscriticaltothedevelopmentofacompany'sbusiness.Goodworkingcapitalmanagementcanimproveacompany'sworkingcapitalturnover,therebymaintainingnormalproductionandbusinessoperationsatalowercostofworkingcapital,whichinturnhelpsthecompanytoimprovecapitalefficiencyandprofitability.Inthispaper,SichuanChanghong,acompanyoperatinginthehomeapplianceindustry,ischosenasthesubjectofthisstudy.Firstly,atheoreticaloverviewofworkingcapitalmanagementtheoryisprovided.Secondly,abriefintroductiontothebasicsituationofSichuanChanghongenterprisesispresented,andthestructuralandfinancialstatusofthecapitalandthecurrentsituationofworkingcapitalmanagementinSichuanChanghongenterprisesinrecentyearsisanalysed.Then,theproblemsandshortcomingsofeachchannelandthereasonsbehindthemarefurtheridentified,andfinally,correspondingcountermeasuresandsuggestionsforimprovementareputforwardandsummarised.Keywords：WorkingCapitalManagement;FinancialAnalysis;SichuanChanghon目录第1章前言...........................................................................................................................1第2章营运资金管理理论概述.............................................................................................12.1营运资金管理理论.....................................................................................................12.2渠道管理理论.............................................................................................................2第3章营运资金管理现状.....................................................................................................33.1企业简介.............................................................................................................................................33.2四川长虹营运资金结构及财务状况........................................................................................33.3营运资金管理现状..........................................................................................................................43.3.1采购渠道的营运资金管理现状.......................................................................53.3.2销售渠道的营运资金管理现状........................................................................63.3.3生产渠道的营运资金管理现状............................
