内蒙古伊利实业集团股份有限公司营运资金管理研究摘要营运资金对于现代的企业来说，所占据的重要性就如在身体内流淌着的血液对于人体一样，在整个企业各方面的日常生产以及管理经营等各项活动中都已经被运用到，并且这些都会直接地影响到企业的收益性以及流动性，其中所取得的管理效果在很大的一定程度上决定了整个企业的发展。因而，结合公司自身的经营状况，运用其合适的管理模式，及时找出在营运资金管理中所存在的问题，并加以改善，这是企业当前急需重视并加以解决的任务。企业以往的侧重点在于单项资金的管理，而忽略了资金整体的变动，以及其动态的变化，逐步的与企业的业务流程脱节，急需一种管理模式与企业的业务流程有紧密联系。本论文采取了文献研究法、数理统计法以及比较分析法这三种方法，研究对象是伊利集团，通过分析营运资金管理的基本理论，与集团中的实际情况相结合，并进行研究，在指出目前的伊利集团所存有的营运资金的管理问题时，指出所存有的问题并且提出相应的对策对问题加以解决。首先，运用伊利集团的流动资产和流动负债结构以及单个项目和评价指标，介绍了伊利集团目前的营运资金的管理中的现状，找出其中所存在的实际问题，并对此进行分析。然后，针对伊利集团资金的内部结构以及资金的利用率，这两方面所存在的问题进行分析，找出原因。最后，从如何优化营运资金的结构以及经营活动这两个角度，为伊利集团的营运资金的管理提出一些具有针对性的改进的对策。关键词：营运资金：资金管理：资金利用率Abstract批注[Administratorl:检查格式For modern enterprises,the importance of working capital is that the bloodflowing smoothly in the body is the same as that of human beings.It has beenorganically used in all aspects of the daily production and management activities ofthe entire enterprise.And these will directly affect the profit rate and profitability ofthe enterprise and the liquidity of funds.The management effect achieved in itdetermines the result of the development of the entire enterprise to a large extent.Therefore,in combination with the company's own operating conditions,use itsappropriate management model to timely find out the possible deficiencies of thecompany's working capital used in management,and improve them.This is anurgent need for enterprises to pay attention to and solve them.Task.In the past,enterprises focused on the management of individual funds,ignoring the overallchanges in funds,and paying more attention to static ratios,thus ignoring dynamicchanges.As a result,they are gradually out of touch with the business process ofthe enterprise,and the gap with the modern market economy is growing.Obviously,there is an urgent need for a management model to be closely related to thebusiness process of the enterprise.This paper adopts three methods:literature research method,mathematicalstatistics method and comparative analysis method.The research object is InnerMongolia Yili Industrial Group Co.,Ltd.which is a dairy product manufacturer.Through the analysis of the basic theory of working capital management,andYili Group Combining the actual situation in the Chinese Academy of Sciences andconducting research,when pointing out the current management problems ofworking capital in Yili Group,pointing out the existing problems and proposingcorresponding countermeasures to solve the problems.First of all,using thecurrent assets of the Yili Group and the current liability structure of the company,as well as various project and evaluation indicators,the basic situation of the currentoperation and capital management of the Yili Group is introduced,and the practicalproblems that exist in it are identified.This point is analyzed.Then,according to theinternal structure of Yili Group's accounts receivable and enterprise accountsreceivable and the comprehensive utilization rate of operating funds,these twoproblems encountered in many aspects are analyzed to find out the reasons.Finally,from the perspective of how to adjust and optimize the organizationalstructure of Yili Group's working capital management and its business activities,it puts forward some particularly targeted measures and improvementcountermeasures for how to manage Yili Group's working capital.Keywords:Working capital;Fund management;Capital utilization rate