本文结合软件企业行业特征，分析小微软件企业营运资本的主要特点，以 H 小微软件公司为例，按基于要素的营运资本管理理论，对其营运资本的管理分为流动资产管理和流动负债管理两方面进一步进行详细分析，并结合各要素指标指出其营运资本各个要素面临的问题，最后为该企业营运资本管理方案提出了几条改进措施。在帮助企业完善自身营运资本管理的同时，也验证了基于要素的营运资本管理理论在小微软件企业的适用性。本论文的研究，也为其他小微软件企业营运资本管理提供了参考。
Small and medium enterprises play the important role in China's national economy. Although the state strongly supports the development of small and micro enterprises, those companies still have to face a lot of difficulties, such as funding. Some enterprises have to raise large amounts of funds to meet their operational needs. There are many uncertain factors in the process of daily operation of software enterprises. Unlike traditional enterprises,software enterprises have the characteristics on high market demand, in term of continuous technical innovation and large proportion of knowledge capital investments. The working capital management of software enterprises has the common sense of the other companies have, However, The focus of working capital management has a difference with the other enterprises. Small and micro businesses and software industries all have their own characteristics. As a combination of them, small and micro software enterprises are more meaningful.
This paper analyzes the main characteristics of the working capital of the small and micro software enterprises, and H company is a good example to illustrate the status those small face. According to the theory of operating capital management based on the factor, the management of its operating capital is divided into two aspects: the management of the mobile assets and the management of the current liabilities, and points out the questions facing each element of the operating capital. Finally, it puts forward several improvement measures for the working capital management plan of the company. While helping enterprises improve their working capital management, it also verified the applicability of factor based working capital management theory in small and micro software enterprises. The research in this paper also provides a reference for other small and micro software companies working capital management.
Key Words: small and micro enterprises;software;working capital management;elements