Research on Enterprise Working Capital ManagementProblems and Countermeasures-Taking Hisense Electric asan ExampleAbstract In today's society,the speed of economic development has been maintained at anaccelerated pace.Under the economic security,people have the concept of advancing with thetimes,and the requirements for daily necessities are becoming higher and higher.Therefore,thecompetitive pressure for the manufacturing industry is increasing.Enterprises strive to furtheradjust the industrial structure and develop new products on the basis of normal operations,in orderto obtain profits in the consumer market.In this process,working capital is an indispensable factor.Without working capital,it can only be said to be on paper.It is not easy to find a working capitalto achieve the optimal state,it requires companies to explore step by step and do a good job incapital management.Only when the root of working capital is implemented and a solid foundationis laid,is this the real source of corporate profits.This article analyzes the current status ofHisense Electric 's working capital,and compares the data with other years,finds the problems ofthe company 's working capital and analyzes the reasons for the problems,and finally proposestargeted and practical optimization countermeasures based on what it has leamed.Hope toimprove the efficiency of Hisense Electric 's working capital utilization,strengthen thecompetitiveness of enterprises,and seize more opportunities.Keywords:manufacturing industry,working capital,optimization countermeasures目录1绪论1.1研究背景和意义1.1.1本课题的研究背景…11.1.2本课题的研究意义1.2文献综述…21.2.1国外研究21.2.2国内研究…1.3研究方法和内容…41.3.1研究方法…1.3.2研究内容52营运资金的理论概述…62.1营运资金的概念.…2.2营运资金的特征…2.2.1占用数量具有波动性62.2.2资金来源具有多样性.72.2.3周转时间具有短期性72.2.4实物形态具有变动性.72.3营运资金的改善措施…82.3.1规范营运资金内部管理.2.3.2建立健全资金管控制度2.3.3完善客户信用管理体系.…2.3.4采取ABC分类控制法92.3.5强化应付内部控制建设.103海信电器营运资金分析…3.1海信电器背景介绍113.2海信电器营运资金存在的问题…3.2.1营运资金内部结构不当113.2.2货币资金闲置过多…123.2.3应收账款回款不及时133.2.4存货堆积严重143.2.5应付账款未定期对账3.3原因分析.163.3.1内部管理不规范…3.3.2管控制度不健全…3.3.3信用管理不完善...........173.3.4存放方法不科学.3.3.5内部控制不到位184以海信电器为例分析优化对策.…194.1优化内部管理方法.…194.2完善资金管控制度…4.3建立客户信用手册.…204.4采用科学的存放方法…204.5加强应付内部控制力度215总结.22参考文献：23