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I内容摘要经济全球化形势下，企业所处的竞争环境发生了根本性的改变，企业的经营管理方式也相应发生了变化，企业的经营理念已由以市场为导向转变为以顾客价值为导向，财务管理目标的定位也从利润最大化发展成为企业价值最大化。因此，价值管理已成为企业管理的核心理念，价值链管理受到越来越多的重视。当前企业必须在价值链上展开激烈竞争，价值链的强度是由所有链环中最薄弱一环的强度决定的，为了提高价值链的竞争力，必须强化最薄弱的环节。在企业发展过程中，资金是影响企业未来发展的主要瓶颈，是价值链上最薄弱的一环，而营运资金管理是企业资金管理的基础，因此增强企业的营运资金管理水平十分必要。文章把价值链管理理论和营运资金管理理论结合起来，研究价值链导向企业营运资金的管理模式。文章第一部分是导论，阐述了本文的研究目的和意义，回顾了当前的研究现状；第二部分介绍了本文的理论基础：价值链管理理论和营运资金管理理论；第三部分分析了当前我国企业营运资金管理的现状及存在这些问题的原因，阐明了改进当前的企业运营资金管理现状的必要性；第四部分阐述了以价值链导向企业营运资金管理对当前营运资金管理存在问题的改进思路；第五部分通过公司案例分析来证明价值链导向企业营运资金管理模式的有效性。文章立足于我国企业营运资金管理中存在的现实问题，从价值链的角度入手，对加强企业营运资金管理进行了理论研究与探索，创造性地提出了价值链导向的企业营运资金管理的理论体系，有利于完善当前企业营运资金管理体系，提高企业的经营管理水平。关键词：营运资金管理价值链业务流程IIAbstractUndertheeconomicglobalizationsituation,therearegreatchangesinthecompetitionenvironmentofenterprise.Inordertoadapttothechangeofcircumstance,enterpriseschangetheiroperatingmanagementmode.Thegravitycentreofenterprises’managementconcepthaschangedfrommarketorientationtocustomerorientation.Atpresent,EnterpriseValueMaximizationbecomesthefinancialmanagementtarget.So,EnterpriseValueMaximizationshouldbeusedasthesuperiortargetoffinancemanagement.Valuemanagementhasbecomethecoreideaintheenterprisemanagement.Nowadays,enterprisesmustcompetewithothersdrasticallyinthevaluechain.However,thequalityofthevaluechainisdeterminedbytheweakestlink.Duringthedevelopmentalprocessofenterprises,fundsareamainbottlenecktoaffectthefuturedevelopmentofcompaniesrelatetothelifeofenterprise,itistheweakestlinkofvaluechain.WorkingCapitalManagementisthefoundationoffundmanagement,soitisnecessarytoimprovethemanagementlevelofworkingcapital.Thispaperstudiestheworkingcapitalmanagementunderthevaluechainguidancebyassociatingthevaluechainmanagementtheorywithworkingcapitalmanagementtheory.Therearefivechaptersinthepaper.Thefirstchapterisaboutthepurposeandsignificanceoftheresearch,presentresearchreview,andtheanalysisoftheproblemofthepresentresearch.Thesecondchapterintroducesthetheoreticalbasis.Inthethirdchapter,itanalysesthepresentsituation,existproblemsandreasonsofworkingcapitalmanagement.Intheforthchapter,itsetsupthetheorystructureofworkingcapitalmanagementunderthevaluechainguidance.Inthefifthchapter,itprovesthenecessityandefficiencyoftheworkingcapitalManagementunderthevaluechainguidancebytheempiricalstudyofHaier.Thispaper,basedonactualproblemsofChineseenterprisesintheworkingcapitalmanagement,carriesonresearchunderthevaluechainguidance,creativelyputsforwardthetheoryofworkingcapitalmanagementunderthevaluechainguidance,itisbeneficialtoimprovebusinessmanagementlevelofenterprises.KeyWords:ValueChain；WorkingCapitalManagement；BusinessProcess1目录内容摘要ABSTRACT第1章导论.....................................................................................................................................11.1研究背景、目的和意义.........................................................................................................11.1.1研究背景和目的..............................................................................................................11.1.2研究意义..........................................................................................................................21.2国内外研究现状分析.............................................................................................................21.2.1价值链理论研究现状......................................................................................................31.2.2营运资金管理的研究现状..............................................................................................51.2.3价值链理论与营运资金管理相结合的研究现状..........................................................61.3论文结构、研究方法及创新之处.........................................................................................81.3.1论文结构..........................................................................................................................81.3.2研究方法..........................................................................................................................91.3.3创新之处..........................................................................................................................9第2章价值链导向企业营运资金管理研究的理论...................................................................102.1价值链管理理论...................................................................................................................102.1.1价值链概念.....................................................................................................................102.1.2价值链管理....................................................................................................................112.2营运资金管理理论...............................................................................................................122.2.1营运资金管理概念的理解............................................................................................122.2.2营运资金管理的三种理念............................................................................................12第3章我国企业营运资金管理的现状及原因分析...................................................................143.1企业营运资金管理中存在的问题............................