随着经济快速发展，科学技术不断进步，国际竞争越演越烈，装备制造业作为国民经济发展的支柱产业，其竞争力的提升对我国综合国力的提高尤为重要，因此如何管理好装备制造业企业显得至关重要。另一方面，营运资金作为财务管理的基础，与企业的生产经营活动息息相关，然而我国装备制造业上市公司存在营运资金占用量大、资金周转速度慢等问题，所以，本文将对我国装备制造业上市公司营运资金管理进行研究并提出可行性建议。 　　本文首先对营运资金相关理论进行阐述，并从企业规模、利润、工业总产值等方面对我国装备制造业上市公司整体状况进行分析，发现我国装备制造业上市公司规模、利润、就业人数等逐年上升。同时，营运资金占有量逐年增加，资金周转速度逐年下降。 　　其次，选取我国装备制造业420家上市公司作为研究对象，采用因子分析法从营运资金的资金结构、获利能力、营运能力、发展能力、资金来源、偿债能力等方面对我国装备制造业上市公司的营运资金管理绩效做出评价，发现上市公司营运资金管理绩效整体水平较低，在短期偿债能力、资金结构、发展能力以及资金来源等方面存在差异。 　　再次，在营运资金管理绩效评价的基础上，选取我国装备制造业上市公司的2000个样本数据，采用回归分析法研究营运资金管理的影响因素，发现装备制造业上市公司营运资金管理受到企业资产的整体获利能力、资产结构及资本结构三大因素的影响程度最大，股权制衡、经营活动净现金流、流动比率、成长能力、财务总监年龄、公司规模等的影响次之。另外，财务总监年龄对营运资金占有量影响不显著，公司规模对现金周转期影响不显著。 　　最后，依据营运资金管理存在的问题及其影响因素，提出企业应该确定适合自身发展的营运资金数量，加强应收账款和存货等管理，培养年轻财务总监为企业注入新血液等建议，希望能对改善企业营运资金管理提供参考。

With the development of economic globalization, scientific and technological progress, international competition is escalating, the equipment manufacturing industry as the pillar industry of national economy development, improve its competitiveness on the improvement of China's comprehensive national strength is particularly important. So how to manage the equipment manufacturing industry enterprise is critical. Working capital management is closely related with enterprise’s daily production and business operation activities. However, China's equipment manufacturing industry listed companies exist some problems such as working capital occupied severe, working capital turnover Slowly and so on. So this article will analyze China's equipment manufacturing industry listed companies working capital management performance and put forward feasible Suggestions. In this paper, first of all to understand relevant theories of working capital, and from the aspects of scale, profit, gross value of industrial output,etc to analyze the overall development condition of the equipment manufacturing industry of listed companies in China,and found that the size of the equipment manufacturing industry in our country listed company, profits and employment rising year by year. At the same time, the number of working capital increase year by year, and capital turnover speed slow down year by year. Secondly, based on the working capital management theory and development, Choosing 420 listed companies of the equipment manufacturing industry in our country as the research sample, using factor analysis from the capital structure of working capital management, profit ability, operating ability, growth ability, source of funds, debt paying ability and so on, to evaluate it’s working capital management performance. And found that the level of working capital management performance of listed companies is relatively low. And Difference exists in the short-term debt paying ability, capital structure, growth ability and capital sources. Then, based on the working capital management performance evaluation, Selecting 2000 listed companies’ dater of the equipment manufacturing industry in our country as the research sample, and using regression analysis method to analyze the influence factors of working capital management. Found that listed companies working capital management is mainly influenced by Return on Assets ratio, Non-current Assets Ratio, Debt Asset Ratio, then influenced by Equity Balance, Net Cash Flow from Operating Activities, Current Ratio, Growth Ability, Chief Financial Officer's Age, Company Size and so on. Among them, Chief Financial Officer's Age had no significant influence on the amount of working capital, and the influence of company size on cash turnover period was not significant. Finally, according to the working capital management performance and influence factors, Put forward that companies should determine suitable amount of working capital for their own development, strengthen the management of accounts receivable and inventories, cultivate young chief financial officers to inject new blood for the enterprise and so on.Hope to provide reference for improving the enterprise management of working capital.