东莞冠华食品限公司营运资金管理存在的问题及对策.docVIP

东莞冠华食品有限公司营运资金管理存在的问题及对策 摘 要 随着我国改革开放的实行，经济迅速的发展，其中中小企业的崛起，为我国的经济发展起到了非常重要的推动作用，国民生产总值中的一半以上都是由中小企业贡献，所以中小企业发展的好坏与我国经济发展的好坏有着直接的关系。近几年来，随着经济的快速发展，企业的竞争已经发展到白热化，谁想在同行业中取得主导地位，就必须在同行业中脱颖而出，作为领头羊，企业的优势必须显示出来。加上近年来金融危机的影响，企业为了提高自身的抗风险能力和发展能力，企业必须加强对营运资金进行管理。但是我国作为发展中国家，在企业营运资金管理方面的研究还处于探索阶段，缺乏深入的研究。本文通过对东莞冠华食品有限公司的营运资金管理情况进行描述和分析，找出其在营运资金管理中的问题，然后根据这些问题制定出了相应的对策，对我国其他中小企业的发展提供了理论依据，有助于推动我国经济进一步发展。 关键词：冠华公司;营运资金管理;问题与对策 Abstract With the implementation of Chinas reform and opening up ,the development of economic is rapid , The SMEs play a very important role in promoting Chinas economic development , more than half of the GDP is contributed by SMEs , so the quality and speed of Chinas economic development has a direct relationship with SMEs development. The competitiveness of enterprises has been developed to white-hot , who wants to acquire a dominant position in the industry , it is necessary to stand out in the industry, as a leader, the advantages of the enterprise must be displayed. In order to be able to make to improve the competitiveness of enterprises, managers have been increasing emphasis on managing working capital , especially the frequent occurrence of the financial crisis , more highlights the importance of working capital management. Research on working capital management in the enterprise is still in the exploratory stage , the lack of in-depth research . Based on the money management of Dongguan Guanhua Food Co., to describe and analyze the situation , identify the problems in the financial management and the development of these issues out of the corresponding countermeasures for the development of other SMEs provide a theoretical basis , help promote the further development of Chinas economy . Keywords:Guanhua Company，Money management , Problems and Solutions 目 录 一、引言 1 （一）研究背景 1 （二）主要研究方法 1 （三）主要研究内容 1 二、营运资金及营运资金管理的相关理论概述 2 （一）营运资金的概念 2 （二）营运资金管理的概念 2 （三）营运资金管理的重要性 2 （四）营运资金管理的研究现状 2 三、东莞冠华食品有限公司的概括和营运资金数据分析 4 （一）东莞冠华食品有限公司的概况介绍 4 （二）东莞冠华食品有限公司的营