摘要伴随着消费者物质生活水平的提高，休闲食品慢慢的成为必需消费品，休闲食品领域市场空间在变大，市场竞争也变得非常激烈，在企业财务管理中营运资金管理是维持企业正常运转的“生命线”，贯穿企业供产销的不同环节。采用对营运资金管理不断优化的方式，能够帮助企业合理配置资源，继而为企业创造更大价值。良好的营运资金是企业正常经营及持续发展的基本，其治理效率影响企业未来发展走势，企业要想在日趋激烈的竞争中屹立不倒，就要格外重视营运资金的管理工作。此文章以营运资金理论知识为重要前提，从流动资产的现金管理、应收账款管理还有存货管理三方面及流动负债的应付账款方面对三只松鼠营运资金管理运营状况进行分析，发现其存在的问题，积极寻找应对方法，以期望能够完善企业营运资金管理，提高企业的经营效益，同样也可为休闲食品领域营运资金管理提供参考。关键词：营运资金管理；现金；应收账款；存货；应付账款ABSTRACTWiththeimprovementofconsumers'materiallivingstandards,leisurefoodhasslowlybecomeanecessaryconsumergoods,themarketspaceinthefieldofleisurefoodisbecominglarger,marketcompetitionhasbecomeveryfierce,inthefinancialmanagementofenterprisesworkingcapitalmanagementistomaintainthenormaloperationoftheenterprise"lifeline",throughtheenterprisesupplyproductionandmarketingofdifferentlinks.Thecontinuousoptimizationofworkingcapitalmanagementcanhelpenterprisesallocateresourcesrationally,andthencreategreatervalueforenterprises.Goodworkingcapitalisthebasisforthenormaloperationandsustainabledevelopmentofenterprises,anditsgovernanceefficiencyaffectsthefuturedevelopmenttrendofenterprises.Basedontheimportantpremiseofworkingcapitaltheory,thispaperanalyzestheworkingcapitalmanagementoperationofthethreesquirrelsfromthethreeaspectsofcashmanagement,accountsreceivablemanagementandinventorymanagementofcurrentassetsandaccountspayableofcurrentliabilities,findstheirexistingproblems,andactivelyseekswaystodealwiththem,hopingtoimprovetheworkingcapitalmanagementofenterprises,improvetheoperatingefficiencyofenterprises,andalsoprovidereferenceforworkingcapitalmanagementinthefieldofsnackfood.Keywords:WorkingCapitalManagement;Cash;AccountsReceivable;Inventory;AccountsPayable目录第1章前言......................................................1第2章营运资金管理概述..........................................12.1营运资金的含义...........................................12.2营运资金的特点...........................................12.3营运资金管理的内容.......................................2第3章三只松鼠营运资金管理现状..................................23.1公司简介.................................................23.2营运资金管理现状.........................................33.3流动资产和流动负债的规模与结构...........................43.3.1现金管理...........................................53.3.2应收账款管理.......................................73.3.3存货管理...........................................83.3.4应付账款管理.......................................9第4章三只松鼠营运资金管理存在的问题............................104.1货币资金的利用水平低.....................................104.2应收账款周转速度减慢.....................................104.3存货周转速度减慢.........................................11第5章改善三只松鼠营运资金管理的措施............................115.1充分利用闲置现金，合理构建投资组合.......................115.2加强应收账款的日常管理...................................115.3优化企业存货管理.........................................125.4不断提...
