摘要：在競爭激烈的市場經濟條件下,特別是全球經濟危機的大背景下，中小企業營運資金緊張的問題始終普遍存在。分析企業營運資金管理中存在的問題，優化企業資產結構，尋求加速企業營運資金循環的對策,是提高營運資金使用效益的有效途徑。因而，全面、深入地分析企業營運資金緊張的原因，來促進經濟發展。

　　　本文的目的是在企業營運資金管理過程中，分析其存在的問題并提出解決對策。論文主要通過文獻綜述和案例分析的方法，首先闡述了相關概念及理論，然后以江蘇西歐電子有限公司的實際數據作為案例，從公司的資產負債結構及現金流量入手,對公司營運資金管理中的問題進行分析，最終提出解決公司營運資金管理過程中存在問題的對策及建議。

關鍵詞 中小企業；營運資金；資產結構

Abstract：In a competitive market economy conditions, especially under the background of the global economic crisis, the problem of the shortage of SME working capital has always been prevalent. The countermeasures of the problems in the analysis of working capital management, optimize the structure of corporate assets, seek to accelerate the enterprise working capital cycle is an effective way to improve efficiency in the use of working capital. Therefore, it must be comprehensive and in-depth analysis of the causes of corporate working capital tension to promote economic development.

　　　The purpose of this paper is to analyze the existing problems in the corporate working capital management process, and propose solutions countermeasures. Thesis by the method of literature review and case studies, first expounded the related concepts and theories, and then   according to the actual data of Jiangsu Xiou Electronic Co Ltd as a case, starting from the company's balance sheet and cash flow, analyze to the problems from the company working   capital management, and final put forward countermeasures and suggestions to solve the problems in the working capital management process.

Keywords  SME  Operation Capital  Countermeasures