摘  要:營運資金是指用于支持企業流動資本的那部分資本，財務管理角度看營運資金應該是流動資產與流動負債關系的總和，是對企業所有短期性財務活動的統稱，并且它與諸多財務指標密切相關，是整體財務結構的組成部分。

　　　在企業的資金管理中，管理的基礎是營運資金管理，主要是由于營運資金是企業平日里變化最快、周轉性最強和流動性最大的資金。企業要維持正常的運轉就必須要擁有適量的營運資金，企業只有合理地利用營運資金，才能實現企業的目標。營運資金管理狀態的好壞決定了企業某一時期的盈利水平，所以如何解決好營運資金管理中存在的問題,是實現企業財務管理目標的一個重要方面。

　　　為此本文將從三個方面來分析：1、說明營運資金管理的重要性；2、概述營運資金管理研究現狀；3、論述企業在營運資金管理方面存在的主要問題，結合我國企業營運資金管理的現狀，就加強營運資金管理提出對策及建議。

關鍵詞：營運資金 資金短缺 融資

ABSTRACT:Working capital refers to the portion of the capital to support the flow of the enterprise capital, financial management point of view of working capital should be the sum total of current assets and current liabilities, is all short-term financial activities referred to the enterprise, and it is closely related to the various financial indicators, is part of the overall financial structure.

　　　In the enterprise capital management, working capital management is the foundation of the enterprise capital management, it is because of working capital is the enterprise most liquid, change the fastest and strongest funds circulating. Enterprise should maintain normal operation must have adequate amount of working capital, the enterprise only reasonably use of working capital, to achieve the goals of the enterprise. The discretion of the enterprise a certain period of fund profitability is mainly depends on its level of working capital management, so how to solve the problems existing in the management of working capital, is an important aspect of enterprise financial management goals.

　　　This paper will from four aspects to analyze: 1, the importance of working capital management; 2, an overview of working capital management research present situation; 3, expounds on the enterprise operating funds management achievement and the main problems; 4, combined with our country enterprise operating funds management present situation, puts forward the countermeasures and Suggestions on strengthening the management of working capital.

Keywords：working capital ；capital shortage ；financing