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习近平总书记在党的二十大报告中明确提出，“增强消费对经济发展的基础 性作用”，并将“坚持以推动高质量发展”为主题，确立为新发展阶段的重大战 略部署。中央经济工作会议和政府工作报告都将恢复和扩大消费确定为重点工作 任务，而零售业作为我国经济发展的重要组成部分，进入新发展阶段，其成为拉 动内需，促进消费的先锋力量。近年来，传统零售企业在参与市场竞争的过程中 遭遇了重重障碍，表现出市场活力不足、运营效率低、经营成本高等问题。为了 摆脱现实困境，零售企业纷纷开始谋求高质量发展，尝试采用各种方式进行改革， 进而完善公司营运资金管理，保证企业发展。 文章采用案例研究法，以永辉超市为研究对象，首先，对现有文献进行了梳 理与总结，并介绍相关理论，为后文分析营运资金管理效果提供理论支撑。其次， 文章介绍了永辉超市新零售模式，分析营运资金现状。再者，分别从风险性、收 益性、流动性选取财务指标构建指标评价体系，再通过熵权法的评分结果横向分 析永辉超市目前在行业内营运资金管理水平。接着，从财务维度和非财务维度对 其营运资金管理效果进行纵向分析后，针对永辉超市新零售模式下营运资金存在 的问题提出优化建议，最后，在前文分析的基础上进行总结，并提出展望。 研究表明：文章有利于为零售企业在新零售模式下提高营运资金管理水平提 供了方式借鉴。同时，永辉超市在新零售模式下营运资金管理仍存在过度占用供 应商资金、流动负债过多等问题，需进一步改进。

In the report of the 20th National Congress of the Communist Party of China, it is clearly stated that "enhancing the basic role of consumption in the economy" and establishing the theme of "persisting in promoting high" as a major strategic deployment in the new stage. The economic work conference and work report have identified the recovery and expansion of consumption as the key task, and the retail industry, as an important part of China's economy, has become a pioneer force in stimulating domestic demand and promoting consumption in the new stage. In recent years, retail enterprises have encountered many problems in participating in market competition, such as insufficient market vitality, low operating efficiency and high operating cost. For the sake of reality, retail enterprises have begun to seek high and try to adopt various reforms to improve working capital management and ensure enterprises. This paper takes Yonghui as the research object by case study method. Firstly, it combs and summarizes the existing literature and introduces relevant theories to provide theoretical support for the effect of working capital management in the following. Secondly, the article introduces the current situation of Yonghui's new retail working capital. Thirdly, selecting financial indicators from risk, liquidity and profitability to build an index evaluation system, and then passing the scoring results of entropy weight method, the current working capital management level in the industry will be horizontally improved. Then from the financial dimension and non-financial dimension of its working capital management effect vertical and then in view of the Yonghui New Retail under the working capital problems put forward optimization recommendations, finally, on the basis of the previous summary and put forward prospects. The research shows that this paper is helpful to improve the working capital management level of retail enterprises under the new retail.At the same time, Yonghui's working capital management under the new retail still has problems such as occupying suppliers' current liabilities and so on, which need to be further improved.