1摘要营运资金可谓是企业的血液，它是影响企业未来发展的关键瓶颈，关系到企业的生死存亡，但营运资金管理也是我国企业普遍存在的薄弱环节。怎样防范营运资金危机，提高营运资金管理绩效一直是企业界、学界研究的重点。目前国内的研究主要是分析某行业的上市公司营运资金管理的模型构建问题，对于煤炭行业的研究相对较少，而近年来煤炭市场发展混乱，经营者对企业内部的管理不够重视，对营运资金的管理也不够科学。兰煜煤业有限公司，作为一家小型煤炭企业，受煤炭行业大经济环境的冲击很大，残酷的竞争环境和经济的不景气，让企业对营运资金管理提出了更高的要求。本文以兰煜煤业为研究对象，采用文献分析法、案例分析法、统计分析法等研究方法，对其营业资金管理进行了研究。通过对兰煜煤业财务报表数据的深入分析，发现其在营运资金管理中存在一些问题，结合企业实际情况，对营运资金管理提出科学合理的优化建议，并为类似企业营运资金管理提供一定的参考和意见。关键词：煤炭企业；营运资金管理；应收账款；应付账款；存货AbstractTheworkingcapitalisthebloodoftheenterprise,itisthekeybottleneckwhichaffectsthefuturedevelopmentoftheenterprise,itisrelatedtothesurvivaloftheenterprise,buttheworkingcapitalmanagementisalsotheweaklinkwhichourcountryenterpriseexistsgenerally.Howtopreventtheworkingcapitalcrisisandimprovetheperformanceofworkingcapitalmanagementhasbeenthefocusofbusinessandacademicresearch.Atpresent,thedomesticresearchismainlytoanalyzetheconstructionoftheworkingcapitalmanagementmodelofthelistedcompaniesinacertainindustry.Thereisrelativelylittleresearchonthecoalindustry,andinrecentyears,thecoalmarkethasdevelopedindisorder,managersdonotpayenoughattentiontotheinternalmanagementofenterprises,andthemanagementofworkingcapitalisnotscientificenough.LanyuCoalIndustryCo.,Ltd.,asasmall-scalecoalenterprises,coalindustrybytheimpactofthebigeconomicenvironment,thebrutalcompetitiveenvironmentandeconomicrecession,sothattheenterpriseofworkingcapitalmanagementputforwardhigherrequirements.Inthispaper,LanyuCoalIndustryastheresearchobject,usingliteratureanalysis,caseanalysis,statisticalanalysisandotherresearchmethods,themanagementofitsoperatingfundswerestudied.ThroughthedeepanalysisofthefinancialreportdataofLanyuCoalIndustry,itisfoundthattherearesomeproblemsinitsworkingcapitalmanagement,combiningwiththeactualsituationoftheenterprise,thispaperputsforwardscientificandreasonableoptimizationsuggestionsforworkingcapitalmanagement,andforsimilarenterpriseworkingcapitalmanagementtoprovideacertainreferenceandadvice.Keywords:CoalEnterprise;Working