摘要：跨国企业涌现不休使全球化发展越来越迅速，信息技术的进步和科学技术的不断创新，使企业生存的市场环境不断地发生急剧的变化，国内外双重市场日渐激烈的竞争和压力正鞭策着我国各类企业不断进步。营运资金的管理和运转情况很大程度上影响着企业的生存与发展，是企业进行筹资、生产、经营等一系列经济活动所必需的最基本要素，企业经济活动的正常运转与营运资金直接相关，所以加强企业的营运资金管理,避免营运资金管理不当导致财务风险成为公司管理层关注的重中之重。
上海东方久乐公司作为我国唯一一家具有自主知识产权的汽车安全气囊专业制造商，其发展倍受地区政府关注，但是近几年发展缓慢，营运资金管理混乱成为阻碍公司发展的主要原因。本文通过查阅公司财务资料，运用财务管理相关理论和管理学相关知识，采取调查研究、对比分析等方法，按照营运资金的构成要素的内容与作用，以流动资产为切入点，从现金管理、应收账款管理、存货管理和短期筹资管理四个方面存在的问题全面分析了上海东方久乐公司在营运资金管理中存在的问题及其成因，并在此基础上，提出一些改进对策，从而帮助上海东方久乐公司优化营运资金管理，提高企业经济效益。
关键词 营运资金；现金周转率；应收账款；存货周转期；短期筹资
Abstract：Multinational corporations emerged endlessly to make globalization more and more as well as the development of information and the innovation of science and technology, enable the market environment that enterprises to survive in continue to change dramatically, double the fierce market competition and pressure at home and abroad is challenging all kinds of enterprises. Working capital management and functioning largely affect the survival and development of enterprises. It is the most basic element in enterprises financing, production, management, and a series of economic activity. The normal operation of the economic activities of enterprises directly related to working capital, so strengthen the working capital management, to avoid the management of working capital which may due to improper financial risk to become the most important concern of the company's management.
Shanghai East Joy Long As China's only an automotive airbag professional manufacturer with independent intellectual property rights, the development of much of the region the Government's concern, but in recent years the slow development, working capital management is mainly due to confusion hinder the development of the company. Access to the company's financial information, the use of financial management theory and management knowledge, research, comparative analysis approach, in accordance with the content and role of the constituent elements of working capital, current assets as the starting point, from cash management, accounts receivable management, inventory management and short-term financing management problems in a comprehensive analysis of the Shanghai , East Joy Long working capital management problems and their causes, and on this basis put forward some improvement measures to help The Shanghai East Joy Long optimize working capital management, improve the economic efficiency of enterprises.
Keywords Working capital Cash Accounts Receivables Inventories Short-term Financing Management
