I上市公司营运资金管理问题研究——以青岛海尔股份有限公司为例摘要：企业营运资金主要是为满足企业营运资金运营的需要，采用各种科学的评估方法，对企业经营管理、生产经营状况、财务、信用、企业核心竞争力等要素进行客观、公正、全面、科学的评估，通过评估衡量企业是否适合营运资金新项目。它建立和推行科学、合理、有效的企业营运资金评价指标，有助于正确引导企业经营行为，帮助企业寻找经营差距及产生的根本原因，促进企业加强各项资产的管理和提高经济效益，并为国家宏观经济政策的制度及营运资金者、相关利益人的决策提供依据。不仅可以避免企业发生重大的营运资金失误，而且为企业顺利进行新项目的营运打下良好的基础。本文一共分为三个部分。第一部分对营运资金等相关概念进行了论述；第二部分部分通过对相关财务数据的调研分析了青岛海尔股份有限公司公司营运资金方面存在的问题；第三部分部分对青岛海尔股份有限公司公司营运资金方面存在的问题的原因进行了分析并提出相应地解决对策。关键词：青岛海尔股份有限公司公司；营运资金；评价指标IIResearch on the listed company's working capital management – a case study of Haier electrical appliances Abstract: Ability to operate mainly to meet the needs of the enterprise investment operations, used in a variety of scientific evaluation methods, to the enterprise management, production management, financial, credit, enterprise core competence elements such as objective, fair, comprehensive and scientific evaluation, by evaluating measure whether the enterprise is suitable for investment in new projects. It scientific, reasonable and effective for the establishment and implementation of enterprise operating capacity evaluation, help to correctly guide business behavior, help enterprise find the fundamental cause of the gap and, promote enterprises to strengthen the assets management and improve the economic benefit, and for the national macroeconomic policy system and provides the reference for the decision-making of investors and relevant interests peop...
