摘要:近年來中國飲料行業產值增長迅猛，其產業增速已經超過GDP的增速，廣闊的發展前景，加上整個行業的市場化程度不斷提高，正在不斷吸引著國際飲料巨頭進入，競爭異常激烈。在這種機遇與挑戰并存的情況下，杞葉青生物工程有限公司的資金管理問題日益凸顯。營運資金管理作為企業財務管理的重要組成部分，在公司財務管理中具有重大的影響力，只有加強營運資金管理，才能促進企業財務的健康運行、保證企業的持續發展。因此，對杞葉青公司營運資金的管理勢在必行。

　　　本論文依據提出問題、分析問題、調查研究、解決問題的研究思路，對寧夏杞葉青生物工程有限公司營運資金管理中存在的問題進行探討和分析。在總結營運資金管理的相關基本理論的基礎上，對杞葉青公司的營運資金管理進行了研究，在研究中發現了在日常的營運資金管理中存在著很多的問題和不足，其表現主要為對營運資金管理缺乏全面的認識、有效的管理和科學的預算等幾個方面。并且針對這些問題都提出了具有針對性的具體改善措施。

關鍵詞 杞葉青生物工程有限公司；營運資金；有效管理；科學預算

Abstract:In recent years,the output value of China's beverage industry growing very fast, the speed of the Industry growth has already overran the growth of the GDP.The wide development prospects and the continually improvement of the marketization are continually attract the international beverage to join in .The competition is very vigorously. In the case of the opportunities and challenges,the Money management problems of NingxiaQing Biological Engineering Co,.Ltd.Has been appeared for a long time.The money management in the enterprise, In the fund-management of company ,the working capital is the most powerful part of fluxility and revolving to some degree, the existence and development of the Qi Yeqing company is closely connected with operation .Thus , it is necessary to take effective measures to reinforce the fund management of Qi Yeqing.

　　　This thesis according to ask questions, analyze problems, investigation and research, the research train of thought to solve the problems, the Ningxia Qing Biological Engineering Co. Ltd. In-depth discussion and analysis on the problems of working capital management.In the summary of financial management on basic theory of working capital management on the basis of ,and find out the problems existing in the management of working capital, to analyze its causes. Around these reasons, considering about the Enterprise financial security , meet the needs of the production and business operation activities flow, ensure sufficient liquidity in the enterprise funds. Find out the specific measures to strengthen the management of working capital. These measures could speed up the operation , implement continuous as much as possible ,and  reduce the financial risk .All of these measures has Important significance for Improve the company's competitive power and ensure the long-term development of the company.

Keywords Ningxia Qing Biological Engineering Co,.Ltd  Working capital  The capital structure  Capital turnover