摘要
本研究主要探讨上市公司营运资金管理的问题与对策。首先，文章对营运资金的概念、分类进行了阐述，并强调了营运资金管理的重要性和原则与目标。随后，文章深入分析了上市公司在营运资金管理方面存在的问题，包括营运资金流动性不足、营运资金结构不合理、营运资金风险管理不到位以及营运资金管理制度不健全等。这些问题严重影响了上市公司的资金运营效率，制约了公司的发展。针对上述问题，文章提出了一系列优化对策。首先，加强营运资金流动性管理，通过优化应收账款管理、提高现金使用效率和合理安排短期融资等措施，改善营运资金的流动性状况。其次，优化营运资金结构，通过分析并调整资产与负债的比例、提高长期资金在营运资金中的比重以及建立营运资金结构优化模型等方法，实现营运资金结构的合理化。再次，完善营运资金风险管理机制，建立风险评估与识别体系、完善风险控制与应对策略以及提升风险管理文化与员工意识，提高公司对营运资金风险的管理能力。最后，强化营运资金管理制度建设，通过建立完善的内部审计机制、制定科学的预算管理制度以及定期开展内部管理评审与优化等措施，提升营运资金管理的制度化水平。
关键词：上市公司；营运资金管理；流动性；资金结构；风险管理
Abstract
This study mainly discusses the problems and countermeasures of working capital management of listed companies. Firstly, the paper expounds the concept and classification of working capital, and emphasizes the importance, principles and ob jectives of working capital management. Then, the paper deeply analyzes the problems existing in the working capital management of listed companies, including the insufficient liquidity of working capital, the unreasonable structure of working capital, the inadequate risk management of working capital and the imperfect working capital management system. These problems have seriously affected the capital operation efficiency of listed companies and restricted the development of companies. Aiming at the above problems, this paper puts forward a series of optimization countermeasures. First of all, strengthen the liquidity management of working capital, improve the liquidity situation of working capital by optimizing the management of accounts receivable, improving the efficiency of cash use and reasonable arrangement of short-term financing. Secondly, optimize the structure of working capital. By analyzing and adjusting the ratio of assets and liabilities, increasing the proportion of long-term capital in working capital and establishing the optimization model of working capital structure, we can realize the rationalization of working capital structure. Third, improve the working capital risk management mechanism, establish a risk assessment and identification system, improve risk control and response strategies, enhance risk management culture and employee awareness, and improve the company's working capital risk management ability. Finally, strengthen the construction of working capital management system, and improve the institutionalization level of working capital management by establishing a sound internal audit mechanism, formulating a scientific budget management system, and regularly carrying out internal management review and optimization measures.
Keywords： A listed company; Working capital management; Liquidity; Fund structure; Risk management
目 录
摘要 I
Abstract II
一、绪论 1
（一）研究背景 1
（二）研究目的及意义 1
二、上市公司营运资金管理的理论基础 2
（一）营运资金的概念与分类 2
（二）营运资金管理的重要性 2
（三）营运资金管理的原则与目标 3
三、上市公司营运资金管理存在的问题 4
（一）营运资金流动性不足 4
（二）营运资金结构不合理 4
（三）营运资金风险管理不到位 4
（四）营运资金管理制度不健全 4
四、上市公司营运资金管理的优化对策 6
（一）加强营运资金流动性管理 6
（二）优化营运资金结构 6
（三）完善营运资金风险管理机制 6
（四）强化营运资金管理制度建设 7
结 论 8
参考文献 9
