诚信承诺书本人郑重承诺和声明：我承诺在毕业论文撰写过程中遵守学校有关规定，恪守学术规范，此毕业论文（设计）中均系本人在指导教师指导下独立完成，没有剽窃、抄袭他人的学术观点、思想和成果，没有篡改研究数据，凡涉及其他作者的观点和材料，均作了注释，如有违规行为发生，我愿承担一切责任，接受学校的处理，并承担相应的法律责任。毕业论文作者签名：年月日摘要目前，我国经济正处于发展的十字路口，目前，我国经济正处于发展的十字路口，经济体制变革在如火如茶的进行着，同时一直在开展着弥补经济市场欠缺的工作。在此经济大环境下企业要想使战略目标能够实现，日常财务的控制水平在企业内部是重中之重，公司总资产中流动资金的活力和流动性可以说决定了公司的生存和未来发展。因此，本文以Q公司为例进行研究，运用文献综述的方法对营运资金管理的相关理论进行了总结：通过对于Q公司2015-2018年的财务状况进行分析，发现Q公司存在的问题为现金流量净增加额持续为负应收款项的投资回收期较长，周转率低于同业存货金额，周转率较低，存在减值风险。导致Q公司营运资金管理出现问题的原因为高额投资造成现金流出过大、宽松信用政策造成应收账款激增快速扩张带来的存货积压。所以Q公司应该细化制度，严控现金管理、强化审批，确保应收账款回收、以销定采，合理推测存货水平。关键词：营运资金：营运资金管理；Q公司ABSTRACTAt present,China's economy is at the crossroads of development,the reform ofthe economic system in full swing,at the same time has been carrying out to make upfor the lack of economic market work.In this economic environment,if an enterprisewants to achieve its strategic objectives,the daily financial control level is the toppriority within the enterprise,and the vitality and liquidity of working capital in thetotal assets of the enterprise can be said to determine the survival and futuredevelopment of the enterprise.Therefore,this paper takes Q company as an exampleto conduct research,and USES the method of literature review to summarize therelevant theories of working capital management.Through the analysis of thefinancial situation of company Q from 2015 to 2018,it is found that the problems ofcompany Q are that the net increase of cash flow continues to be negative,thepayback period of receivables is long,the turnover rate is lower than the inventoryamount of peers,the turnover rate is large,and there is impairment risk.The reasonsfor the problems in working capital management of Q company are excessive cashoutflow caused by high investment and inventory overstock caused by rapidexpansion of receivables caused by loose credit policies.Therefore,Q companyshould refine the system,strictly control the cash management,strengthen theexamination and approval,ensure the recovery of accounts receivable,and reasonablyspeculate the inventory level.Key words:Profitability;Working capital;Working capital management;OrientLandscape