摘 要：一个公司的生存与发展离不开资金中最活力的要素——营运资金，它具备日常流动性大、变化快和周转性强的特点，但其也是企业的薄弱环节。本文以零售行业中流动资产占比较大的苏宁云商为例，采用文献分析法、个案研究法和结构分析法等方法分析了其营运资金现状及营运资金管理情况，指出在资金规模配置、存货及应付账款管理中的不足，针对苏宁营运资金管理中存在的问题，提出要优化资金配置结构，强化存货管理，减轻对供货商的依赖以及提高企业商业信誉，以促进苏宁云商在营运资金管理有更好的发展。85551

毕业论文关键字：营运资金，管理，苏宁云商 

Abstract ：The survival and development of an enterprise cannot do without the most active factor of fund, namely, working capital。 Working capital’s features include great daily mobility, rapid change, and strong turnover capacity, but it is also the weak link of the enterprise。 To run the enterprise as usual, one should have rational and effective management of working capital。 Based on this, this article uses SUNING COMMERCE as an example for its liquidity ratio is relatively large in the retail industry。 By methods such as documentary analysis, case study research, and structural analysis method, this article analyzes its working capital’s current state and management, points out the deficiency in its fund allocation, inventory as well as management of receivables and payables。 For those existing problems, this article puts forward the following advice: First, SUNING COMMERCE should increase long-time loans, keep expanding its fund-raising channels and enrich its financing mode; Second, manage the relations with suppliers and decrease dependence on them。 Third, build logistics bases and enhance the inventory management; Fourth, improve relationships with customers and develop credit policy which is suitable for the enterprise。源Q于W优H尔J论K文M网WwW.youeRw.com 原文+QQ75201.,8766

Keywords：working capital，management，SUNING COMMERCE 

目 录

1  引言 3

2  苏宁云商营运资金管理现状 3

2。1  营运资金配置管理 3

2。2  存货管理 4

2。3  应收账款管理 5

2。4  应付账款管理 5

3  苏宁电器营运资金管理中存在的问题分析 6

3。1  营运资金配置不均衡 6

3。2  存货管理水平低 7

3。3  占用供货商资金 8

3。4  商业信誉不够重视 8

4  苏宁云商营运资金管理的建议与对策 9

4。1  优化营运资金配置 9

4。2  强化存货管理 9

4。3  减轻对供货商的依赖 10

4。4  重视企业商业信誉 10

结论 12

参考文献 13

致谢 14

1引言

自我国在1993年国际会计准则贯彻于我国会计制度以来，在我国便有了营运资金管理的研究。从财务角度看，一个企业流动资产和流动负债在一定时期内的总和可以理解为营运资金。它具备流动资产和流动负债的特点，即具有较强的灵活性和较大的波动性。因此对其管理就是企业在一定时期内，对流动资产和流动负债进行有效的计划、组织、领导和控制的一项活动[1]。