营运资本管理是企业管理的重要组成部分，是保持营运资本快速流动和周转的必

Working capital management is an important part of business management, management measures are necessary to maintain the rapid flow and working capital turnover, but also the key to corporate survival and prosperity. Management of working capital throughout the business, the whole process of production and marketing, noteworthy managers. Working capital is the capital of one of the most dynamic elements of the enterprise. It has the most liquid, changes the fastest, the strongest turnover characteristics. The flow of working capital can best reflect the daily capital position, management quality enterprises and economic benefits. All aspects of business and daily activities are related to working capital, good management of working capital will affect the survival and development of enterprises. Business activities can not be separated liquidity, which plays a decisive role in the enterprise. Articles using standard analytical methods, literature and case study method using a combination of Baoshan Iron & Steel Co. working capital management research. On the basis of related concepts and theories, analyzes the current situation of Baoshan Iron & working capital management, identify problems from its working capital management in existence, which has targeted the proposed use of effective countermeasures.

Working capital management is an important part of enterprise management, a necessary management measure to maintain the rapid flow and turnover of working capital, and the key to the survival and prosperity of enterprises. The management of working capital runs through the whole process of buying, selling, selling and selling, and deserves the attention of managers. Working capital is one of the most dynamic capital factors in an enterprise. It has the most liquid, fastest change, the most flexible characteristics. The flow of working capital best reflects the daily capital situation, the quality of business operations and the economic benefits. All aspects of the daily activities of the enterprise are related to working capital, and the good management of working capital will affect the survival and development of the enterprise. The business activities of enterprises can not be separated from working capital, which plays a decisive role in the enterprise. This paper uses the standardized analysis method, the research method combining literature and case, to study the working capital management of Baoshan Steel Co., Ltd. On the basis of the relevant concepts and theories, the paper first analyzes the current situation of working capital management of Baoshan Steel Co., Ltd., and finds out the problems in its working capital management, so as to put forward the effective countermeasures.

Working capital management is an important part of enterprise management, a necessary management measure to maintain the rapid flow and turnover of working capital, and a key to the survival and prosperity of enterprises. Working capital management runs through the whole process of trading, production and sales, which deserves the attention of managers. Working capital is one of the most dynamic capital elements in an enterprise. It has the characteristics of the largest liquidity, the fastest change and the strongest turnover ability. The flow of working capital can best reflect the daily capital situation, business quality and economic benefits. Every aspect of the daily activities of an enterprise is related to working capital. The good management of working capital will affect the survival and development of an enterprise. The business activities of an enterprise are inseparable from the working capital, which plays a decisive role in the enterprise. This paper studies the working capital management of Baoshan Iron and Steel Co., Ltd. by using normative analysis method and combining literature with case study method. On the basis of relevant concepts and theories, this paper first analyzes the current situation of working capital management of Baoshan Iron and Steel Co., Ltd., finds out the existing problems in its working capital management, and then puts forward effective countermeasures.