摘要:近年来中国饮料行业产值增长迅猛，其产业增速已经超过GDP的增速，广阔的发展前景，加上整个行业的市场化程度不断提高，正在不断吸引着国际饮料巨头进入，竞争异常激烈。在这种机遇与挑战并存的情况下，杞叶青生物工程有限公司的资金管理问题日益凸显。营运资金管理作为企业财务管理的重要组成部分，在公司财务管理中具有重大的影响力，只有加强营运资金管理，才能促进企业财务的健康运行、保证企业的持续发展。因此，对杞叶青公司营运资金的管理势在必行。

　　　本论文依据提出问题、分析问题、调查研究、解决问题的研究思路，对宁夏杞叶青生物工程有限公司营运资金管理中存在的问题进行探讨和分析。在总结营运资金管理的相关基本理论的基础上，对杞叶青公司的营运资金管理进行了研究，在研究中发现了在日常的营运资金管理中存在着很多的问题和不足，其表现主要为对营运资金管理缺乏全面的认识、有效的管理和科学的预算等几个方面。并且针对这些问题都提出了具有针对性的具体改善措施。

关键词 杞叶青生物工程有限公司；营运资金；有效管理；科学预算

Abstract:In recent years,the output value of China's beverage industry growing very fast, the speed of the Industry growth has already overran the growth of the GDP.The wide development prospects and the continually improvement of the marketization are continually attract the international beverage to join in .The competition is very vigorously. In the case of the opportunities and challenges,the Money management problems of NingxiaQing Biological Engineering Co,.Ltd.Has been appeared for a long time.The money management in the enterprise, In the fund-management of company ,the working capital is the most powerful part of fluxility and revolving to some degree, the existence and development of the Qi Yeqing company is closely connected with operation .Thus , it is necessary to take effective measures to reinforce the fund management of Qi Yeqing.

　　　This thesis according to ask questions, analyze problems, investigation and research, the research train of thought to solve the problems, the Ningxia Qing Biological Engineering Co. Ltd. In-depth discussion and analysis on the problems of working capital management.In the summary of financial management on basic theory of working capital management on the basis of ,and find out the problems existing in the management of working capital, to analyze its causes. Around these reasons, considering about the Enterprise financial security , meet the needs of the production and business operation activities flow, ensure sufficient liquidity in the enterprise funds. Find out the specific measures to strengthen the management of working capital. These measures could speed up the operation , implement continuous as much as possible ,and  reduce the financial risk .All of these measures has Important significance for Improve the company's competitive power and ensure the long-term development of the company.

Keywords Ningxia Qing Biological Engineering Co,.Ltd  Working capital  The capital structure  Capital turnover