摘要：在竞争激烈的市场经济条件下,特别是全球经济危机的大背景下，中小企业营运资金紧张的问题始终普遍存在。分析企业营运资金管理中存在的问题，优化企业资产结构，寻求加速企业营运资金循环的对策,是提高营运资金使用效益的有效途径。因而，全面、深入地分析企业营运资金紧张的原因，来促进经济发展。

　　　本文的目的是在企业营运资金管理过程中，分析其存在的问题并提出解决对策。论文主要通过文献综述和案例分析的方法，首先阐述了相关概念及理论，然后以江苏西欧电子有限公司的实际数据作为案例，从公司的资产负债结构及现金流量入手,对公司营运资金管理中的问题进行分析，最终提出解决公司营运资金管理过程中存在问题的对策及建议。

关键词 中小企业；营运资金；资产结构

Abstract：In a competitive market economy conditions, especially under the background of the global economic crisis, the problem of the shortage of SME working capital has always been prevalent. The countermeasures of the problems in the analysis of working capital management, optimize the structure of corporate assets, seek to accelerate the enterprise working capital cycle is an effective way to improve efficiency in the use of working capital. Therefore, it must be comprehensive and in-depth analysis of the causes of corporate working capital tension to promote economic development.

　　　The purpose of this paper is to analyze the existing problems in the corporate working capital management process, and propose solutions countermeasures. Thesis by the method of literature review and case studies, first expounded the related concepts and theories, and then   according to the actual data of Jiangsu Xiou Electronic Co Ltd as a case, starting from the company's balance sheet and cash flow, analyze to the problems from the company working   capital management, and final put forward countermeasures and suggestions to solve the problems in the working capital management process.

Keywords  SME  Operation Capital  Countermeasures