摘要:隨著科技的發展，企業賴以生存的市場環境也在快速的變化，我國企業正面臨來自國內外雙重市場日益激烈的競爭和挑戰。營運資金是企業一系列經濟活動中最基本的要素，營運資金的管理和運轉情況對整個企業運作起至關重要的作用，只有營運資金處于良好的運轉情況下，企業方可正常生產經營，才能實現企業的目標。所以，對營運資金管理進行研究和分析至關重要。

　　　本文總結了營運資金管理的基本理論，介紹了南通泰恒紡織品公司的基本情況、經營模式，然后結合南通泰恒紡織品公司營運資金管理的現狀，從業務流程角度分析了南通泰恒紡織品公司現行的營運資金管理模式，指出了南通泰恒紡織品公司營運資金管理存在的問題，并對這些問題的成因進行探討。在此基礎上，論文結合南通泰恒紡織品公司的具體情況提出了完善南通泰恒紡織品公司營運資金管理的具體措施。 

關鍵詞   營運資金管理；應收賬款；存貨

Abstract:With the development of science and technology, enterprise's survival and the market environment is changing rapidly, enterprises in our country is facing at home and abroad from dual market increasingly fierce competition and challenges. Working capital is the most basic elements of the enterprise a series of economic activities, management and operation of working capital for the operation of enterprises play a crucial role, only the working capital in the operation is good, may the enterprises of normal production and operation, in order to realize the goal of enterprise. Therefore, research and analysis is essential to the working capital management.

　　　This paper summarizes the basic theory of working capital management, introduced the basic situation, Nantong Taiheng textile company business model, and then combined with the status of working capital management in Nantong Taiheng textile company, from a business process perspective to analyze the current working capital management mode of Nantong Taiheng textile company, pointed out the existence of working capital management in Nantong Heng Tai textile companies, and the causes of these problems are discussed. On this basis, the paper puts forward the concrete measures to improve the working capital management of Nantong Taiheng textile company, combined with the specific circumstances of Nantong Taiheng textile company.

Keywords    Working capital management   Accounts receivable   Inventory