本文选取的美菱电器是一家家电制造企业，主要从事制冷电器的研发、生产和销

The Meiling electrical appliance selected in this article is a home appliance manufacturing enterprise, mainly engaged in the research and development, production and sales of refrigeration electrical appliances. These links are inseparable from the support of funds, so the healthy operation of working capital is very important for Meiling electrical appliances. This article mainly uses the literature analysis method and the comparative analysis method, combined with the domestic and foreign relevant literature reviews, and strives to summarize the reasonable methods that can improve the working capital turnover efficiency of Meiling Electric. I hope that this can help Meiling Electric gradually improve its own working capital management system, and also hope to provide some valuable reference to other home appliance companies.

本文选取的美菱电器是一家家电制造企业，主要从事制冷电器的研发、生产和销售，这些环节都离不开资金的支持，所以营运资金的健康运转对美菱电器来说是非常重要的。本文主要采用文献分析法和对比分析法，并结合国内外相关的文献综述，努力归纳出能够提高美菱电器营运资金周转效率的合理方法。希望以此能帮助美菱电器逐步完善自身的营运资金管理方式体系，同时也期望能给其他家电企业提供一些有价值的参考。

Meiling electric appliance selected in this paper is a manufacturer of electric appliances, mainly engaged in the research and development, production and sales of refrigeration appliances. These links are inseparable from the support of capital, so the healthy operation of working capital is very important for Meiling electric appliance. This paper mainly uses the methods of literature analysis and comparative analysis, combined with the related literature review at home and abroad, and tries to sum up the reasonable methods to improve the working capital turnover efficiency of Meiling electric. I hope that this can help Meiling electric to gradually improve its own working capital management system, and also hope to provide some valuable reference for other home appliance enterprises.<br>