摘要:在日益激烈的市場(chǎng)經(jīng)濟(jì)大環(huán)境下,尤其是在全球經(jīng)濟(jì)蕭條的大背景下，中小企業(yè)內(nèi)部流動(dòng)資金不暢和緊張是始終普遍存在的問題，所以分析企業(yè)中流動(dòng)資金在運(yùn)營(yíng)中所出現(xiàn)的問題，從而優(yōu)化企業(yè)內(nèi)部資產(chǎn)結(jié)構(gòu)，找到有利于加速企業(yè)的流動(dòng)資金循環(huán)的方法對(duì)策,是有效提高企業(yè)流動(dòng)資金使用效率的有效辦法。因此對(duì)于深入地去分析企業(yè)的流動(dòng)資金運(yùn)營(yíng)出現(xiàn)的問題和對(duì)策對(duì)促進(jìn)企業(yè)發(fā)展是很有必要的。

　　　而本文研究的目的就是對(duì)企業(yè)流動(dòng)資金在運(yùn)營(yíng)過程中的分析及其存在問題并有效得到解決對(duì)策。本文主要運(yùn)用文獻(xiàn)綜述和案例分析以及實(shí)證分析的解決方法，先對(duì)相關(guān)的概念和理論進(jìn)行了闡述，并且分析了目前我國(guó)中小企業(yè)里流動(dòng)資金在運(yùn)營(yíng)中所存在的問題，接著以寶宇 糧油有限公司的實(shí)際數(shù)據(jù)作為論文案例，從其資產(chǎn)結(jié)構(gòu)以及公司的現(xiàn)金流量入手,并且分析了公司在流動(dòng)資金運(yùn)營(yíng)中所存在的問題，從而提出了解決公司運(yùn)營(yíng)中流動(dòng)資金所存在問題的對(duì)策。

關(guān)鍵詞 中小企業(yè)；流動(dòng)資金；景氣指數(shù)

Abstract:In the highly competitive market economy, especially in the background of the global economic crisis, the problem of tight liquidity for SME is still in. Analyzing the problem of corporate cash liquidity in operations, optimizing capital structure, and seeking the countermeasures of promptly working capital cycle, are the efficient ways of increasing use of liquidity. So for in-depth analysis of the liquidity to operational problems and countermeasures for promoting enterprise development is necessary.

　　　The purpose of this paper is to analyze the problem of cash liquidity on working, and propose countermeasures. The thesis mainly use the ways of review and case study and Positive analysis . It describes the relevant concepts and theories firstly, and analyze SME cash liquidity problem, then in a case for the actual data for Baoyu Cereal and Oil Co., Ltd. It begins in the company's assets structure and cash flow, to analyze the company's operating cash. Ultimately, the paper proposes the countermeasures and suggestions for the cash liquidity problem.

Keywords  SME  Floating capital  Prosperity index