摘要营运资金作为企业运行和发展的血液，一个公司中营运资金管理水平往往可以决定他的发展和生存空间，这是其中很重要的一点。企业营运资金的管理对企业的投融资和其他活动有着直接的影响。本篇文章选取了知名公司云南白药作为探讨对象，在叙述公司现阶段营运资金管理基础的前提下，更加深入的分析了本公司的营运资金管理的成果。然后发现云南白药在营运资金管理中出现的问题并找到其原因，最后有针对性地给出了优化建议和让建议得以成功执行的保障性措施。本研究对企业营运资金管理水平的提升打开新的思路，促进营运资金管理水平的提高，最大限度地提升企业价值，从而使得云南白药能够稳步发展。关键词：营运资金；流动负债结构；流动资产结构ABSTRACTWorkingcapitalisthelifebloodofenterpriseoperationanddevelopment,andisrelatedtothehealthyandstabledevelopmentofenterprises.Enterpriseworkingcapitalmanagementdirectlyaffectsenterpriseinvestmentandfinancingactivities.Accordingtothebasicbusinesscycle,anyenterpriseshouldhaveacertainamountofcapitalatthebeginningofitsestablishment.Therepeatedcapitalcycleenablestheenterprisetorealizevaluecreation.ThispaperusesthemethodsofliteraturereviewandempiricalanalysistoselectYunnanBaiyao,apharmaceuticalenterprise,asthecasestudyobject.Onthepremiseofdescribingthecurrentworkingcapitalmanagementstatusoftheenterprise,itanalyzestheworkingcapitalmanagementeffectoftheenterpriseindepth,thenfindsouttheproblemsintheworkingcapitalmanagementofYunnanBaiyao,andanalysethecausesoftheproblemsandfinallyofferstargetedsuggestionsforoptimisingthebusiness.manageworkingcapitalandensureasmoothimplementationoftheproposals.Seethestudyhasgivencompaniesnewideastoimproveworkingcapitalmanagement,improvethelevelofworkingcapitalmanagement,realisebusinessvaluemaximisation,andmakeYunnanBaiyaoastabledevelopment.Keywords:WorkingCapital;Value;SteadyDevelopment目录第1章前言...............................................................................................................................1第2章营运资金管理的相关理论概述...................................................................................12.1营运资金的内涵..............................................................................................................12.1.1营运资金的概念...................................................................................................12.1.2营运资金的特点...................................................................................................22.2理论基础..........................................................................................................................22.2.1营运资金管理理论...............................................................................................22.2.2企业资金配置理论...............................................................................................2第3章云南白药股份有限公司营运资金管理现状分析...........................................................33.1云南白药简介..................................................................................................................33.2云南白药营运资金现状..................................................................................................33.2.1流动资产结构分析........................................................................................33.2.2流动负债结构分析...............................................................................................33.2.3净营运资金规模分析.........
