营运资金管理是对企业流动资产及流动负债的管理,一个企业要维持正常的运转就

必须要拥有适量的营运资金。营运资金的管理成效直接影响着企业的流动性和收益性,

所以,作为公司短期财务管理的核心内容,营运资金的管理在财务理论研究及实践应用

中占据显著位置。

本文首先介绍了营运资金管理策略及其影响因素;接着,理论联系实际,釆用案例

研究方法,以哥仑步公司为例,结合公司财务数据,对其营运资金管理策略展开了深入

全面的分析。具体包括:第一,从营运资金规模、营运资金速度、营运资金结构三个方

面分析了哥仑步公司的营运资金管理现状;第二,从流动资产投资策略、流动资产结构

比例以及现金周期等视角比较分析了其营运资金投资策略;第三,从资金来源与现金流

量等方面比较分析了其营运资金融资策略;第四,从市场竞争地位、社会关系网络和内

部控制等视角揭示了哥仑步公司营运资金策略的影响因素;最后,针对哥仑步公司营运

资金管理中存在的问题,从市场竞争地位,社会关系网络,内控制度优化等视角指出了

具体可操作的对策建议。

本文分析有助于缓解哥仑步公司的资金困境,提高其营运资金管理效率和经营效

率。研究结果对同行业民营企业有效管理营运资金、保持可持续发展具有一定借鉴作用。

关键词:营运资金管理;投资策略;融资策略;关系网络;内部控制

第II页
华东理工大学硕士学位论文

Working Capital Management Studies of KOLUMB Company

Abstract

Working capital management is the management of the enterprise current assets and

current liabilities, an enterprise must have adequate amount of working capital to maintain the

normal operation. The performance of working capital management affects the company's

liquidity and profitability directly. So,as the core content of short-term financial management,

it occupies a significant position in the financial theory research and practice application area.

The paper introduces the working capital management strategy and its influencing

factors firstly; Then, theory with practice, using the method of case study, with the KOLUMB

as an example, do further detailed analysis of working capital management strategy combined

with the company's financial data. Including: First, analyzes from three aspects of KOLUMB

working capital management present situation, which is the scale of working capital, the

speed of working capital,working capital structure; the second,comparative analysis of the

working capital investment strategy from perspective of current assets investment strategy,

current assets structure proportion and cash cycle; the third, comparative analysis of the

working capital financing strategy from aspects of the source of funds and cash flow of the

KOLUMB; the fourth, reveals the influence factors of the working capital financing strategy

from the perspective of the market's competitive position, social relation network and internal

control of the KOLUMB; in the end, pointed out the specific operational optimization strategy

suggestions of the KOLUMB, from perspective of the market competitive position, social

relation network,internal control system.

Case analysis of this article will help ease the financial troubles, improve the efficiency

of working capital and operational efficiency of KOLUMB company. The results of the study

on effective working capital management could be a reference of the private enterprise to

keep sustainable development in the same industry.

Keywords: working capital management; investment strategy; financing strategy; social

network; internal control