摘要:随着科技的发展，企业赖以生存的市场环境也在快速的变化，我国企业正面临来自国内外双重市场日益激烈的竞争和挑战。营运资金是企业一系列经济活动中最基本的要素，营运资金的管理和运转情况对整个企业运作起至关重要的作用，只有营运资金处于良好的运转情况下，企业方可正常生产经营，才能实现企业的目标。所以，对营运资金管理进行研究和分析至关重要。

　　　本文总结了营运资金管理的基本理论，介绍了南通泰恒纺织品公司的基本情况、经营模式，然后结合南通泰恒纺织品公司营运资金管理的现状，从业务流程角度分析了南通泰恒纺织品公司现行的营运资金管理模式，指出了南通泰恒纺织品公司营运资金管理存在的问题，并对这些问题的成因进行探讨。在此基础上，论文结合南通泰恒纺织品公司的具体情况提出了完善南通泰恒纺织品公司营运资金管理的具体措施。 

关键词   营运资金管理；应收账款；存货

Abstract:With the development of science and technology, enterprise's survival and the market environment is changing rapidly, enterprises in our country is facing at home and abroad from dual market increasingly fierce competition and challenges. Working capital is the most basic elements of the enterprise a series of economic activities, management and operation of working capital for the operation of enterprises play a crucial role, only the working capital in the operation is good, may the enterprises of normal production and operation, in order to realize the goal of enterprise. Therefore, research and analysis is essential to the working capital management.

　　　This paper summarizes the basic theory of working capital management, introduced the basic situation, Nantong Taiheng textile company business model, and then combined with the status of working capital management in Nantong Taiheng textile company, from a business process perspective to analyze the current working capital management mode of Nantong Taiheng textile company, pointed out the existence of working capital management in Nantong Heng Tai textile companies, and the causes of these problems are discussed. On this basis, the paper puts forward the concrete measures to improve the working capital management of Nantong Taiheng textile company, combined with the specific circumstances of Nantong Taiheng textile company.

Keywords    Working capital management   Accounts receivable   Inventory