摘要:在高速发展的当今社会，营运资金对于每一个企业来说是生命力的表现，其展示了一个企业的活力与动力，营运资金的管理也是财务管理的重要的组成部分，一个企业必须拥有适当的营运资金，加强对其的合理管理以及充分运用，才能维持企业的正常运转，才能让企业更多的获得利润，才能真正达到企业所期待的目标。相反，如果企业未能有效管理其现金流量，也有可能在盈利的情况下倒闭。因此，营运资金管理也已经成为了财务提升自身价值的一把利器。
本文通过文献查阅、图表分析、指标分析以及实践的调查等方法,对企业营运资金管理问题进行了比较深入的研究与探讨。首先，文章叙述了营运资金的概念以及管理上的准则，又阐释了营运资金在管理上的目标，解析了一些中小企业面临的营运资金管理问题；其次，提出了对这些营运资金管理问题的对策；再者，通过结合对浙江宇达建设有限公司营运资金管理现状的分析，具体找出了其营运资金管理上的具体问题，最后提出相关的一些可行性的对策，比如加强企业的资金管理，充分合理利用资金；应收账款的防范；融资方式的对策，意识方面的教育等。
关键词 营运资金；营运资金问题；对策
Abstract:Rapid development of today's society, the working capital for each enterprise is the vitality of the performance, and show its vitality and power of an enterprise, working capital management, financial management, an important part of a business must have the appropriate operating funds to strengthen its rational management and make full use of in order to maintain the normal operation of enterprises to make more profit and profit, can we truly expect to achieve the corporate goals. The contrary, if the companies fail to effectively manage its cash flow, it may be closed down in the case of earnings. Therefore, working capital management has become a weapon of Finance to enhance their value.
In this paper, the literature review, chart analysis, index analysis and practice surveys and other methods, a more in-depth research and discussion on working capital management issues. First, the article describes the concepts and guidelines on the management of working capital, explained the goal of working capital management, to resolve some SMEs face working capital management; Secondly, the proposed countermeasures to these working capital management issues; Furthermore, by combining Construction Co., Ltd. Zhejiang Yuda working capital management situation analysis, specifically to identify the specific issues on its working capital management, and finally make relevant the feasibility of the measures, such as fund management, strengthen the full and rational use of funds; receivables prevention; Prevention of receivables; the financing methods countermeasures, awareness education.
Key words working capital working capital countermeasures
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